Direct MaterialAluminum$4$sheets @ $$4$$$16$Copper$3$sheets @ $$824$Direct labor$7$hours @ $$16112$Variable overhead$5$machine hours @ $$630$Fixed overhead$5$machine hours @ $$420$

Overhead rates were based on normal monthly capacity of $6,000$ machine hours.

During November, the company produced only $850$ units because of a labor strike, which occurred during union contract negotiations. After the dispute was settled, the company scheduled overtime to try to meet regular production levels. The following costs were incurred in November:

MaterialAluminum$4,000$sheets purchased @ $$3\mathrm{.}80$Used$3,500$sheetsCopper$3,000$sheets purchased @ $$8\mathrm{.}40$Used$2,600$sheets

Direct LaborRegular time$5,200$hours @ $$16($pre$-$contract settlement$)$Regular time$900$hours @ $$17($post$-$contract settlement$)$

Variable Overhead$$23,300($based on$4,175$machine hours$)$

Fixed Overhead$$18,850($based on$4,175$machine hours$)$