Overhead Application, Overhead Variances

Moleno Company produces a single product and uses a standard cost system. The normal production volume is $120,000$ units; each unit requires $5$ direct labor hours at standard. Overhead is applied on the basis of direct labor hours. The budgeted overhead for the coming year is as follows:

$\backslash$table$[[FOH,$$$2,160,{000}^{**}$