Norwall Company's budgeted variable manufacturing overhead cost is $$1\mathrm{.}90$ per machine$-$hour and its budgeted fixed manufacturing overhead is $$34,440$ per month.

The following information is available for a recent month:

a$.$ The denominator activity of $17,220$ machine$-$hours is used to compute the predetermined overhead rate.

b$.$ At a denominator activity of $17,220$ machine$-$hours, the company should produce $8,200$ units of product.

c$.$ The company's actual operating results were:

$\backslash$table$[[$Number of units produced,$8,940],[$Actual machine$-$hours,$18,690],[$Actual variable manufacturing overhead cost,$$37,380\mathrm{.}00$