For May, Mariana company planned production of $20,000$ units $(80\%$ of its production capacity of $25,000$ units$)$ and prepared the following overhead budget. The company applies overhead with a standard of $3$ DLH per unit and a standard overhead rate of $$3\mathrm{.}79$ per DLH$.$

$\backslash$table$[[$Overhead Budget,$\backslash$table$[[80\%$ Operating$],[$Level$]]],[$Production $($in units$),],[$Budgeted overhead$],[$Variable overhead costs$],[$Indirect materials,$$36,000$