Speedy Access Services Inc. leases access to high-speed computers to small businesses. It provides the following information for the year:
| Budgeted |
Actual |
| Overhead cost |
$2,200,000 |
$2,100,000 |
| Computer hours |
100,000 |
90,000 |
| Direct labor hours |
200,000 |
180,000 |
Overhead is applied on the basis of computer hours.