p 00ts ot variable overhead inputs within standard B) uses its variable overhead inputs C) keeps fixed overhead within standard )explains why fixed overhead is under allocated or overallocated rs 14) Apo gee Fashions overhead costs is direct labor to production based on direct labor hours (DLHr). at uses standard costs for their manufacturing division. The allocation base for hours. From the following data, calculate the ixed ovethead allocated $40,000 $23,000 Actual fixed overhead Budgeted fixed overhead Standard overhead allocation rate Standard direct labor hours per unit Actual output at 3 DLHr 2500 units D) $40,000 C) $20,000 A) $23,000 B) $60,000 cer