Variable rate per Overhead item direct Fixed Costhour $10,000$ 3.00 $ 1,500 0.30 $12.00 Maintenance Power Indirect labor cost Equipment lease s 7000 Total $18,500 $15.30 Montgomery normally produces 15,000 units (each unit requires 0.30 direct labor hours); however this year 19,000 units were produced with the following actual costs: Overhead item Actual costs $14,000 s 2.200 $70,000 s 7,000 $93,200 Power Indirect labor cost Equipment lease Total costs Calculate the after-the fact budget for the actual level of activity