Tiara Industries has the following information about its standards and production activity for December:

 

Actual manufacturing overhead cost incurred, $89,000

 

Variable manufacturing overhead cost @ $ 4.00 per unit produced

 

Fixed manufacturing overhead cost @$ 1.00 per unit produced ($19,000?/19,000 budgeted? units) Actual units? produced, 5,500 Assume the allocation base for fixed overhead costs is the number of units to be produced. How much are the standard overhead costs allocated to actual? production?