Primara Corporation has a standard cost system in which it applies overhead to products based on the standard direct labor$-$hours allowed for the actual output of the period. Data concerning the most recent year appear below:

Total budgeted fixed overhead cost for the year $ $433,100$

Actual fixed overhead cost for the year $ $425,000$

Budgeted direct labor$-$hours $($denominator level of activity$)61,000$

Actual direct labor$-$hours $62,000$

Standard direct labor$-$hours allowed for the actual output $59,000$