Laughlin, Inc., uses a standard costing system. The predetermined overhead rates are calculated using practical capacity. Practical capacity for a year is defined as 1,000,000 units requiring 200,000 standard direct labor heur Required: 5,300 Fixed Overhead volume Varlance 30,000Unfavorabe the fixed Applied fixed OH. OH rate (AVOR) - (SVDR) Standard of the l assuming they are not Overtead Contrl