Vaughn Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2020. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours.

In the secound picture there us 4 rows it just wouldn't fit in the picture. Part B i'm really not sure how it is wrong.

Vaughn Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2020. The following data were used in developing the master manufacturing overhead budget for the Ironing Department which is based on an activity index of direct labor hours. Rate per Direct Labor Hour $0.41 Variable costs Indirect labor Indirect materials Factory utilities Factory repairs Annual Fixed Costs Supervision $40.800 Depreciation 16,440 0.54 0.30 Insurance 14.400 0.22 Rent 30.720 The master overhead budget was prepared on the expectation that 478.700 direct labor hours will be worked during the year. In June 45,500 direct labor hours were worked. At that level of activity, actual costs were as shown below. Variable-per direct labor hour: indirect labor $0.44, Indirect materials $0,51, factory utilities $0.33, and factory repairs 50.27 Fixed: same as budgeted Monthly Manufacturing Overhead Flexible Budget Ironing Department For the Year 2020 Activity Level Direct Labor Hours Variable Costs Indirect Labor Indirect Materials Factory Utilities Factory Repairs Total Variable Costs Fixed Costs Supervision DIDI DONTI Depreciation Insurance Rent Total Fixed Costs Total Costs Budget Actual Costs Direct Labor Hours 45500 45500 Variable Costs Factory Repairs 10010 i 12285 $ 2275 Indirect Labor 18655 20020 1365 Indirect Materials 24570 i 23205 Factory Utilities 13650 i 15015 1365 Total Variable Costs 66885 70525 i 3646 Fixed Costs Supervision 40800 40800 Depreciation 16440 16440 Insurance 14400 14400 Rent 30720 30720 Total Fixed Costs 102360 102360 Total Costs $ 169245 $ 172885 3646 Vaughn Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2020. The following data were used in developing the master manufacturing overhead budget for the Ironing Department which is based on an activity index of direct labor hours. Rate per Direct Labor Hour $0.41 Variable costs Indirect labor Indirect materials Factory utilities Factory repairs Annual Fixed Costs Supervision $40.800 Depreciation 16,440 0.54 0.30 Insurance 14.400 0.22 Rent 30.720 The master overhead budget was prepared on the expectation that 478.700 direct labor hours will be worked during the year. In June 45,500 direct labor hours were worked. At that level of activity, actual costs were as shown below. Variable-per direct labor hour: indirect labor $0.44, Indirect materials $0,51, factory utilities $0.33, and factory repairs 50.27 Fixed: same as budgeted Monthly Manufacturing Overhead Flexible Budget Ironing Department For the Year 2020 Activity Level Direct Labor Hours Variable Costs Indirect Labor Indirect Materials Factory Utilities Factory Repairs Total Variable Costs Fixed Costs Supervision DIDI DONTI Depreciation Insurance Rent Total Fixed Costs Total Costs Budget Actual Costs Direct Labor Hours 45500 45500 Variable Costs Factory Repairs 10010 i 12285 $ 2275 Indirect Labor 18655 20020 1365 Indirect Materials 24570 i 23205 Factory Utilities 13650 i 15015 1365 Total Variable Costs 66885 70525 i 3646 Fixed Costs Supervision 40800 40800 Depreciation 16440 16440 Insurance 14400 14400 Rent 30720 30720 Total Fixed Costs 102360 102360 Total Costs $ 169245 $ 172885 3646