Blossom Company estimates that annual manufacturing overhead costs will be $$4,896,000$ for $2022.$ The actual overhead costs at the end of $2022$ are $$5,079,600.$ Activity base information for $2022$ follows:

$\backslash$table$[[$Activity Base,Estimated,Actual$],[$Direct Labor Cost,$$3,060,000,$$$3,213,000$