Red$109$ Inc. uses a job$-$costing system with two direct$-$cost categories $($direct materials and direct manufacturing labor$)$ and one manufacturing overhead cost pool. Red $109$ allocates manufacturing overhead costs using direct manufacturing labor costs. The company provides the following information:

$\backslash$table$[[,2017,2017],[,$Budgeted Data $($$$),$Actual Results $($$$)],[$Direct material costs,$1,890,000,1,960,000$