Data table Static budget variable overhead $ 7,800 Static budget fixed overhead $ 3,900 Static budget direct labor hours 1,300 hours Static budget number of units 5,200 units Jackson allocates manufacturing overhead to production based on standard direct labor hours. Last month, Jackson reported the following actual results: actual variable overhead, $10,700; actual fixed overhead, $2,820; actual production of 7,000 units at 0.40 direct labor hours per unit. The standard direct labor time is 0.25 direct labor hours per unit (1,300 static direct labor hours / 5,200 static units). -