Arint.

Direct Materials $($fiberslass$)$

Direct Labour

Variable overhead fbased on direct labour hours.

fixed overhead $($$$24,0$oo divided by $300$ units$)$

$10$ hours

is$,00$ per hour

$$15000$

$5600$

$580$

Rip Tide has the following actual results for the month of June:

Number of units produced and sold

Number of square feet of fiberglass used

Cost of fiberglass used

Number of labour hours worked

Direct labour cost

Variable overhead cost

fixed overhead cost

$321$

$5,010$

$$28,056$

$3,150$

$$49,140$

$$15,690$

$$25,050$