Zelmer Company manufactures tablecloths. Sales have grown rapidly over the past $2$ vears. 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.

$\backslash$table$[[$Variable costs,$\backslash$table$[[$Rate per Direct$],[$Labor Hour$]],$Annual Fix,Costs$],[$Indirect labor,$$0\mathrm{.}40,$Supervision,$$48,000$