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Swifty Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2020. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours.

Variable costs

Rate per Direct

Labor Hour

Annual Fixed Costs

Indirect labor $0.44 Supervision $42,000 Indirect materials 0.54 Depreciation 19,080 Factory utilities 0.34 Insurance 13,920 Factory repairs 0.24 Rent 22,920

The master overhead budget was prepared on the expectation that475,900direct labor hours will be worked during the year. In June,39,200direct labor hours were worked. At that level of activity, actual costs were as shown below.

Variableper direct labor hour:indirect labor $0.47, indirect materials $0.51, factory utilities $0.36, and factory repairs $0.29.

Fixed:same as budgeted.

Difference

Budget

Actual Costs

Favorable

Unfavorable

Neither Favorable

nor Unfavorable

Activity Level

Depreciation

Direct Labor

Direct Labor Hours

Direct Materials

Factory Repairs

Factory Utilities

Fixed Costs

Indirect Labor

Indirect Materials

Insurance

Rent

Supervision

Total Costs

Total Fixed Costs

Total Variable Costs

Variable Costs