| Date | Item | Predicted Price | Actual Price |
| 1/31/24 | Facility Rent | $ 6,000.00 | 6000 |
| 1/31/24 | Utilities | $ 3,811.08 | 3900 |
| 1/31/24 | Security | $ 1,000.00 | 1000 |
| 1/31/24 | Other Indirect Costs | $ 12,000.00 | 12000 |
| 1/31/24 | Janitorial Supplies | $ 3,400.00 | 3500 |
| 2/28/24 | Facility Rent | $ 6,250.00 | 6275 |
| 2/28/24 | Utilities | $ 2,658.13 | 3000 |
| 2/28/24 | Security | $ 1,000.00 | 1000 |
| 2/28/24 | Other Indirect Costs | $ 11,500.00 | 11750 |
| 2/28/24 | Janitorial Supplies | $ 3,200.00 | 3250 |
| Predicted Over Head Calculation | |
| Predicted | Cost pool |
| Machine | ? |
| Labor Hours | ? |
| Unit produced | ? |
| Actual Over Head Calculation | |
| Actual | Cost pool |
| Machine | ? |
| Labor Hours | ? |
| Unit produced | ? |