view previous attemp 7 Problem 10A-9 Applying Overhead; Overhead Variances [LO10-3, LO10-4] Chilczuk, S.A., of Gdansk, Poland, is a major producer of classic Polish sausage. The company uses a standard cost system to help control costs. Manufacturing overhead is applied to production on the basis of standard direct labor-hours. According to the company's planning budget, the following manufacturing overhead costs should be incurred at an activity level of 23,000 labor-hours the denominator activity level): points Print References Variable manufacturing overhead cost Fixed manufacturing overhead cost Total manufacturing overhead cost 92,000 138,000 230,000 During the most recent year, the following operating results were recorded: Activity: Actual labor-hours worked Standard labor-hours allowed for the actual output 20,000 21,000 Cost: Actual variable manufacturing overhead cost incurred Actual fixed manufacturing overhead cost incurred 106,000 120,750