i Standards Direct materials (resin) Direct labor Standard variable manufacturing overhead rate Budgeted fixed manufacturing overhead 8 pounds per pot at a cost of $3.00 per pound 4.0 hours at a cost of $22.00 per hour $4.00 per direct labor hour $31,000 Standard fixed MOH rate $8.00 per direct labor hour (DLH) Print Done i Actual Results Ceramics Etc. allocated fixed manufacturing overhead to production based on standard direct labor hours. Last month, the company reported the following actual results for the production of 1,000 flower pots: Purchased 8,900 pounds at a cost of $3.30 per pound; Direct materials used 8,500 pounds to produce 1,000 pots Worked 4.3 hours per flower pot (4,300 total DLH) at a Direct labor cost of $21.00 per hour Actual variable manufacturing $4.20 per direct labor hour for total actual variable overhead .manufacturing overhead of $18,060 Actual fixed manufacturing overhead $30,300 Standard fixed manufacturing overhead allocated based on actual production $32,000 Print Done i Standards Direct materials (resin) Direct labor Standard variable manufacturing overhead rate Budgeted fixed manufacturing overhead 8 pounds per pot at a cost of $3.00 per pound 4.0 hours at a cost of $22.00 per hour $4.00 per direct labor hour $31,000 Standard fixed MOH rate $8.00 per direct labor hour (DLH) Print Done i Actual Results Ceramics Etc. allocated fixed manufacturing overhead to production based on standard direct labor hours. Last month, the company reported the following actual results for the production of 1,000 flower pots: Purchased 8,900 pounds at a cost of $3.30 per pound; Direct materials used 8,500 pounds to produce 1,000 pots Worked 4.3 hours per flower pot (4,300 total DLH) at a Direct labor cost of $21.00 per hour Actual variable manufacturing $4.20 per direct labor hour for total actual variable overhead .manufacturing overhead of $18,060 Actual fixed manufacturing overhead $30,300 Standard fixed manufacturing overhead allocated based on actual production $32,000 Print Done