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For May, Mariana company planned production of 21,600 units ( 80% of its production capacity...

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Accounting

For May, Mariana company planned production of 21,600 units ( 80% of its production capacity of 27,000 units) and prepared the following overhead budget. The company applies overhead with a standard of 3 DLH per unit and a standard overhead rate of $3.79 per DLH. {:[" Overhead Budget "],[" Production (in units) "]:} {:[" Operating "],[" Level "],[21","600]:} Budgeted overhead Variable overhead costs $38,880 Indirect materials 64,800 Indirect labor 16,200 Power 5,832 Maintenance 125,712 Total variable overhead costs 40,500 Fixed overhead costs 27,000 Rent of building 52,380 Depreciation-Machinery 119,880 Supervisory salaries $245,592 Total fixed overhead costs Total overhead It actually operated at 90% capacity (24,300 units) in May and incurred the following

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