As per given details please refer below answer :- Need to use the actual unit output and budgeted rate per unit. First need to calculate budgeted rate per unit. Cost per unit = Budgeted Cost / Budgeted units   Description Budgeted Units Budgeted Cost Cost per unit Direct Material                      2,500  $                8,125  $              3.25 Direct Labor                      2,500  $             32,000  $            12.80 Variable Overhead                      2,500  $             55,000  $            22.00 Fixed Overhead                      2,500  $             77,500  $    ... See the full answer