Baird Company makes classic Polish sausage. The company uses a standard cost system to help control costs. Manufacturing overhead is applied to production on the basis of standard direct labor$-$hours. According to the company's planning budget, the following manufacturing overhead costs should be incurred at an activity level of $29,000$ labor$-$hours $($the denominator activity level$)$:

$\backslash$table$[[$Variable manuflcturing overhead cost,$$159,500$