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 $0\mathrm{.}5$ DLH per unit. The company reports the following for this period.

$\backslash$table$[[,$Flexible Budget at$,$Actual$],[$Results$,,],[$Production $($in units$),80\%$ Capacity,$48,000],[$Overhead$,52,500,],[$Variable overhead,,$],[$Fixed overhead,$288,750,],[$Total overhead,$52,500,$$$338,000$