Whispering Winds Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2022. 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 Variable costs Labor Hour Annual Fixed Costs Indirect labor $0.42 Supervision $44.160 Indirect materials 0.53 Depreciation 18,960 Factory utilities Factory repairs 031 Insurance 16,560 021 Rent 27.720 The master overhead budget was prepared in the expectation that 475.300 direct labor hours will be worked during the year in June, 45.300 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 $0.52, factory utilities $0.34, and factory repairs $0.25 Fived same as budgeted