Carla Vista Company estimates that annual manufacturing overhead costs will be $$4,608,000$ for $2022.$ The actual overhead costs at the end of $2022$ are $$4,780,800.$ Activity base information for $2022$ follows:

$\backslash$table$[[$Activity Base,Estimated,Actual$],[$Direct Labor Cost,$$2,880,000,$$$3,024,000$