Alden Company uses a three$-$variance analysis for factory overhead variances. Practical capacity is defined as $28$ setups and $28,000$ machine hours to manufacture $5,600$ units for the year. Selected data for $2019$ follow:

$\backslash$table$[[$Budgeted fixed factory overhead:,,$],[$Setup cost$,$$$61,600,],[$Other$,148,000,$$$209,600$