Static budget variable overhead $8,000 Static budget fixed overhead $3,200 Static budget direct labor hours 1,600 hours Static budget number of units 4,000 units Johnson allocates manufacturing overhead to production based on standard direct labor hours. Last month, Johnson reported the following actual results: actual variable overhead, $10,100 ; actual fixed overhead ,$2760 ; actual production of 6800 units at 0.50 direct labor hours per unit. The standard direct labor time is 0.4 direct labor hours per unit ( 1600 static direct labor hours and 4000 static units)