Trico Company set the following standard unit costs for its single product. Direct materials (30 Ibs. @ $4.40 per Ib.) Direct labor (6 hrs. @ $14 per hr.) Factory overhead-variable (6 hrs. @ $8 per hr.) Factory overhead-fixed (6 hrs. @ $12 per hr.) Total standard cost $132.00 84.00 48.00 72.00 $336.00 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 69,000 units per quarter. The following flexible budget information is available. Operating Levels 70% 80% 90% 48,300 55,200 62,100 289,800 331,200 372,600 Production in units Standard direct labor hours Budgeted overhead Fixed factory overhead Variable factory overhead $3,974,400 $3,974,400 $3,974,400 $2,318,400 $2,649,600 $2,980, 800 During the current quarter, the company operated at 90% of capacity and produced 62,100 units of product, actual direct labor totaled 291.000 hours. Units produced were assianed the followina standard costs