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Manuel Company predicts it will operate at $80\%$ of its productive capacity. Its overhead allocation base is DLH and its standard amount per allocation base is $0\mathrm{.}5DLH$ per unit. The company reports the following for this period.

$\backslash$table$[[,\backslash$table$[[$Flexible Budget at$],[80\%$ Capacity$]],\backslash$table$[[$Actual$],[$Results$]]],[$Production $($in units$),,],[\backslash$table$[[$Overhead$],[$Variable overhead$]],,],[$Fixed overhead,$\backslash$table$[[54,250]],],[$Total overhead,$$352,625,$$$361,100$