Zotta Enterprises makes a single product called a "gower" in its Doxville facilities. The company uses standard costing and applies overhead cost to products on a basis of direct labor hours. Budgeted and actual data relating to 1999 follow:

Actual fixed factory overhead cost, $38,900

Denominator hours, 20,000

Standard hours allowed for one gower, 1.2 hours

Gowers produced during the year, 17,000 units Fixed overhead budget variance, $ 1 ,300 U

The budgeted fixed factory overhead cost for 1999 would be

The standard direct labor hours allowed for 1999' s production of gowers would be

The fixed factory overhead cost applied to products during 1999 would be

Question 1

Information on Westcott Company's direct-labor costs is as follows:

The actual hours worked were