Manuel Company predicts it will operate at $80\%$ of its productive capacity. Its overhead allocation base is DLH and its standard amount per allocation base is $0\mathrm{.}5DLH$ per unit. The company reports the following for this period.

$\backslash$table$[[,\backslash$table$[[$Flexible Budget at$],[$Production $($in units$)],[$Overhead$]],\backslash$table$[[$Actual$],[$Results$]]],[$Variable overhead,$52,500,48,000],[,$ Cixed overhead,$$288,750,],[$Total overhead,$52,500,$$$338,000$