how do i calculate NC for master budget part for FOH grid

Montreal Corporation manufactures a single product. The standard cost per unit of product is as follows: The master manufacturing overhead budget for the month based on the normal productiye capacity of 20,000 direct labour hours (10,000 units) shows total variable costs of $80,000 ( $4 per labour hour) and total fixed costs of $60,000 ( $3 per labour hour). Actual costs for producing 9,500 units in November were as follow