Blue Spruce Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing costs per unit:

$\backslash$table$[[$Direct materials $(kg$ at $$7\mathrm{.}50$ per kilogram$),$$$15\mathrm{.}00$ per unit$],[$Direct labour $(3$ hours at $$12$ per hour$),$$$36\mathrm{.}00$ per unit$]]$

Budgeted overhead for the month of April $($based on expected activity of $10,440$ direct labour hours$)$ is as follows:

$\backslash$table$[[$Variable overhead,$$33,930$