A company's total overhead rate of $4.60 per direct labor hour (DLH) is based on...

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Accounting

A company's total overhead rate of $4.60 per direct labor hour (DLH) is based on a predicted activity level of 5,070 units (65% of capacity).The standards for producing one unit are: Variable overhead, 20 hours @ $2.70 per DLH; and Fixed overhead, 20 hours @ $1.90 per DLH. During the current period, the company operated at 60% capacity, and incurred actual variable overhead costs of $247,170 and actual fixed overhead costs of $198,540. Flexible overhead budget information follows.
\table[[,\table[[Operating],[cap]],, of],[Flexible overhead Budget,60%,,65%
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