Cooper Corporation produces decorator wall coverings. Budgeted production is $260,000$ square feet per month, and the standard direct labor requirement to make this amount is $6,500$ hours. All overhead is allocated based on direct labor hours. The following information is available:

$\backslash$table$[[,\backslash$table$[[$Budgeted$],[$Amounts$]],\backslash$table$[[$Actual$],[$Results$]]],[$Production in units,$260,000,320,000],[$Total labor hours,$6,500,8,000],[$Total variable overhead,$$9,750,$$$12,000$