8 production into work in process inventory *** ut conversion cost of a unit to finished goods inventory The Royale Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor hours (DLHS). The company recorded the following data relating to manufacturing overhead for September: Number of units completed 31,200 units: Standard direct labor-hours per unit 54,000 DLHS: Actual fixed overhead costs incurred, $3.468 Unfavorable: Fixed portion of the predetermined applied fixed overhead cost in the company's overhead budget for September was: O $45,900 1.6 DLHS: Denominator activity overhead rate. $51,300 Quantity variance $0.85 per DLH. The amount of $54,768 $49,920 $47,703 Submit to save and submit. Click Save All Answers to save all answers