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$[[,\backslash$table$[[$Flexible Budget at$],[80\%$ Capacity$]],\backslash$table$[[$Actual$],[$Results$]]],[$Production $($in units$),51,750,46,800],[$Overhead$,,],[\backslash$table$[[$Variable overhead$],[$Fixed overhead$]],\backslash$table$[[$$ $284,625]],],[$Total overhead,$$336,375,$$$328,100$