Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labour standards for one unit of Zoom follow: Standard Quantity or Hours Standard Price or Rate...

Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labour standards for one unit of Zoom follow:

The budgeted fixed overhead cost is $14,224 per month. The denominator activity level of the allocation base is 1,148 direct labour-hours.

During the most recent month, the following activity was recorded:

1. 9,900 kilograms of material were purchased at a cost of $2.20 per kilogram.


2. All of the material purchased was used to produce 2,800 units of Zoom.


3. A total of 770 hours of direct labour time was recorded at a total labour cost of 9,086.


4. The variable overhead cost was $1,540, and the fixed overhead cost was $22,811.