Blaze Corporation allocates overhead on the basis of DLH and the standard amount per allocation base Is $3\mathrm{.}00DLH$ 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 $$179,660.$

$\backslash$table$[[$Overhead Budget,$\backslash$table$[[80\%$ Operating$],[$Levels$]]],[$Production in units,$10,000],[\backslash$table$[[$Budgeted variable overhead$],[$Budgeted fixed overhead$]],\backslash$table$[[$$$81,000$