Maurizio Corporation produces exquisite Italian meals.

The following standard costs were developed for one of their products:

$\backslash$table$[[$Standard Cost per Unit,Total$],[$Variable overhead $9$ hours @ $$9$ per hour,$$,81]]$

Overhead is applied to products on the basis of standard direct labor hours for actual production.

The following information is available regarding the company's operations for the period:

$\backslash$table$[[$Actual units produced,$1,200$ units$],[$Total actual direct labor hours,$8,500$ hours$],[$Actual variable manufacturing overhead incurred,$$78,600$