Question: Fixed overhead cost is applied to units based on direct labor - hours. For October, total overhead cost was budgeted at $ 8 0 ,

Fixed overhead cost is applied to units based on direct labor-hours. For October, total overhead cost was budgeted at $80,000 based on an activity level of 20,000 direct labor-hours for the month. The standard cost card indicates that each unit of finished product requires 2 direct labor-hours.
The total actual number of units produced was 9,500.
What amount of total overhead cost would have been applied to production for the month of October?

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