Blaze Corporation allocates overhead on the basis of $DLH$ and the standard amount per allocation base is $200DLH$ per unit. For March, the company planned production of $10,000$ units $(80\%$ of its production capacity of $12,500$ units$)$ and prepared the following budget The company actually operated at $90\%$ capacity $(11,250$ units$)$ in March and incurred actual total overhead costs of $$127,395$

$\backslash$table$[[$Overhead Budget,$80\%$ Operating$],[$Levels$,],[$Production in units,$10,000],[\backslash$table$[[$Budgeted variable overhead$],[$Budgeted fixed overhead$]],$$$56,000$