Cooper Corporation produces decorator wall coverings. Budgeted production is $264,000$ square feet per month, and the standard direct labor requirement to make this amount is $6,600$ 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,$264,000,324,000],[$Total labor hours,$6,600,8,100],[$Total variable overhead,$$9,900,$$$12,150$