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Pool Scrubbers Pool Scrubbers manufactures three different models of swimming pool cleaners (710, 720, and 830)

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Pool Scrubbers Pool Scrubbers manufactures three different models of swimming pool cleaners (710, 720, and 830). These are sophisticated computer-controlled, programmed cleaners that scrub and vacuum the pool’s bottom, walls, and steps and provide supplemental filtration of pool water. The three models differ in their capacity and programmability. Pool Scrubbers uses an absorption costing system that absorbs manufacturing overhead to the three models based on direct labor hours. The single plantwide manufacturing overhead rate is predetermined before the beginning of the fiscal year using a flexible manufacturing overhead budget. Variable manufacturing overhead is budgeted to be $3.00 per direct labor hour, and fixed manufacturing overhead is budgeted to be $1.4 million. Direct labor is budgeted at $25 per direct labor hour. The following table summarizes the budgeted and actual results of operation for the year: