Ivanhoe Manufacturing Company produces one product, Kebo. Because of wide fluctuations in the demand for Kebo, the assembly department has significant variations in its monthly production levels.

The annual master manufacturing overhead budget is based on $312,000$ direct labour hours. In July, $28,600$ labour hours were worked. The master manufacturing overhead budget for the year and the actual overhead costs incurred in July are as follows:

$\backslash$table$[[$Overhead Costs,$\backslash$table$[[$Master Budget$],[($annual$)]],$Actual in July$],[$Variable$],[$Indirect labour,$$343,200,$$$30,160$