Cooper Corporation produces decorator wall coverings. Budgeted production is $228,000$ square feet per month, and the standard direct labor requirement to make this amount is $5,700$ 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,$228,000,288,000],[$Total labor hours,$5,700,7,200],[$Total variable overhead,$$8,550,$$$10,800$