You have been given the following information about the production of Whispering Winds Co., and are asked to provide the factory manager with information for a meeting with the vice-president of operations:

		Standard Cost Card
Direct materials (5.60 kg at $3.20 per kilogram)		$17.92
Direct labour (0.80 hours at $4.50)		3.60
Variable overhead (0.80 hours at $3.20 per hour)		2.56
Fixed overhead (0.80 hours at $7.00 per hour)		5.60
		$29.68

The following is a production report for the most recent period of operations:

				Variances
Costs		Total Standard Cost		Price/ Rate			Spending/ Budget			Quantity/ Efficiency			Volume
Direct materials		$378,112		$6,057	F					$9,536	U
Direct labour		75,960		4,560	U					6,120	U
Variable overhead		54,016					$1,050	F		?
Fixed overhead		118,160					470	F					$13,510	U

What was the actual variable overhead cost incurred during the period?

Actual variable overhead

$enter the actual variable overhead in dollars

What is the total fixed overhead cost in the companys master budget?

Budgeted fixed cost

$enter the budgeted fixed cost in dollars

What were the master budget hours for fixed overhead?

Master budget hours

enter a number of master budget hours

hours