Majestic Corporation manufactures wheelbarrows and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data:

$\backslash$table$[[$Budgeted output units,$27,975$ units$],[$Budgeted machine$-$hours,$16,785$ hours$],[$Budgeted variable manufacturing overhead costs for $27,975$ units,$$386,055$