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The Royale Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours (DUHS).
The Royale Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours (DUHS). The company recorded the following data relating to manufacturing overhead for September: Number of units completed 1.6 OLHS: Denominator activity $51,300: Quantity variance overhead rate 31.200 units: Standard direct labor-hours per unit 54,000 DLHS: Actual fixed overhead costs incurred $3.466 Unfavorable: Fixed portion of the predetermined applied fixed overhead cost in the company's overhead budget for September was: $45,000 $54,768 $45.920 $47.703 $0.85 per DLH. The amount of
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