Blaze Corporation allocates overhead on the basis of DLH and the standard amount per allocation base is $2\mathrm{.}50DLH$ per unit. For March, the company planned production of $9,600$ units $(80\%$ of its production capacity of $12,000$ units$)$ and prepared the following budget. The company actually operated at $90\%$ capacity units$)$ in March and incurred actual total overhead costs of $$87,025.$

$\backslash$table$[[$Overhead Budget,$\backslash$table$[[80\%$ Operating$],[$Levels$]]],[$Production in units,$9,600],[$Budgeted variable overhead,$$36,00$