Deluxe, inc. uses a standard cost system and provides the following information. (click the icon to view the information.) deluxe allocates manufacturing overhead to production based on standard direct labor hours. deluxe reported the following actual results for 2018: actual number of units produced, 1 comma 000; actual variable overhead, $ 5 comma 000; actual fixed overhead, $ 2 comma 800; actual direct labor hours, 1 comma 200.