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Exercise 11-12 (Part Level Submission) Byrd Company produces one product, a putter called GO-Putter. Byrd uses a standard cost system and determines that it should take one hour of direct labor to produce one GO-Putter. The normal production capacity for this putter is 125,000 units per year. The total budgeted overhead at normal capacity is $625,000 comprised of $250,000 of variable costs and $375,000 of fixed costs. Byrd applies overhead on the basis of direct labor hours. During the current year, Byrd produced 70,300 putters, worked 84,900 direct labor hours, and incurred variable overhead costs of $95,257 and fixed overhead costs of $306,523. (a) Your answer is correct. Compute the predetermined variable overhead rate and the predetermined fixed overhead rate. Variable Fixed Predetermined Overhead Rate 2 3