baird company makes 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 35,000 labor-hours (the denominator activity level): variable manufacturing overhead cost $ 87,500 fixed manufacturing overhead cost 210,000 total manufacturing overhead cost $297,500 during the most recent year, the following operating results were recorded: activity: actual labor hours worked standard labor-hours allowed for the actual output cost: 30.000 32,000 actual variable manufacturing overhead cost incurred actual fixed manufacturing overhead cost incurred $78.000 $209,400 at the end of the year, the company's manufacturing overhead account contained the following data: page 482 aa actual