Budgeted quantity of allocation base Allocation rate Manufacturing overhead costs Fixed MOH - Depreciation Fixed MOH - Machine maintenance Fixed MOH - Supervisor and machine operator salaries Fixed MOH - Cleaning Mixed MOH - Insurance Variable MOH - Utilities Total MOH per unit Operational data 2020: Budget and Actual Production output (kg) Sales volume (kg) Selling price ($/kg ) Purchase- Cocoa butter (kg) Cocoa butter price ($/kg) Purchase- Milk Powder (kg) Milk Powder price ($/kg) Purchase - Sugar (kg) Sugar price ($/kg) Usage - Cocoa butter usage - Milk Powder (kg) Usage - Sugar (kg) Labour hour - Packing (hours) Labour rate ($/hour) Machine hours Fixed MOH - Depreciation Foxed MOH - Machine maintenance Fixed MOH - Supervisors and machine operator salaries Fixed MOH - Cleaning Mixed MOH - Insurance Variable MOH - Utilities $ per year 4,500 450 60, 000 7,500 12, 000 15, 000 Budget Jan-Dec 2020 16 20 5 1,200 20 4,500 450 60,000 7,500 12,000 15,000 Allocation based Machine hours Machine hours Number of units Number of units Number of units Number of units Actual data Jan-June 2020 17.50 11,000 21,000 19,000 10,500 MOH per unit 0.03 0.003