Blaze Corporation allocates overhead on the basis of DLH and the standard amount per allocation base is $3\mathrm{.}75$ DLH per unit. For March, the company planned production of $8,000$ units $(80\%$ of its production capacity of $10,000$ units$)$ and prepared the following budget. The company actually operated at $90\%$ capacity $(9,000$ units$)$ in March and incurred actual total overhead costs of $$96,655.$

$\backslash$table$[[$Overhead Budget,$\backslash$table$[[80\%$ operating$],[$Levels$]]],[$Production in units,$8,000],[$Budgeted variable overhead,$$39,000$