CES Problem 25-2A (Part Level Submission) Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2017. Costs and Production Data Actual Standard $2.20 10,300 $162,800 $159,600 15,200 Raw materials unit cost Raw materials units used $2.40 11,000 dDirect labor payroll Direct labor hours worked Manufacturing overhead incurred Manufacturing overhead applied Machine hours expected to be used at normal capacity Budgeted fixed overhead for June$66,400 14,800 $217,464 $221,464 41,500