Cold Products Corporation manufactured $32,000$ ice chests during September. The variable overhead cost$-$allocation base is $$13\mathrm{.}45$ per machine$-$hour. The following variable overhead data pertain to September:

$\backslash$table$[[,$Actual,Budgeted$],[$Production$,32,000$ units,$26,000$ units$],[$Machine$-$hours,$15,200$ hours,$10,800$ hours$],[$Variable overhead cost per machine$-$hour,$$13\mathrm{.}25,$$$13\mathrm{.}45$