hapter 10 Uverhead Variances i Sarved Help Save & Exit A manufacturing company has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 6,200 DLHS Denominator level of activity Overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost $31,650 $81,810 The following data pertain to operations for the most recent period: Actual hours Standard hours allowed for the actual output Actual total variable manufacturing overhead cost Actual total fixed manufacturing overhead cost 6,400 DLHS 6,384 DLHS $30,830 $97,370 The overhead applied to products during the period was closest to: Multiple Choice Multiple Choice $114,440 $116,827 O $117,120 $113,460