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Manuel Company predicts it will operate at $80\%$ of its productive capacity. Its overhead allocation base is DLH and its standard amount per allocation base is $0\mathrm{.}5DLH$ per unit. The company reports the following for this period.

$\backslash$table$[[,\backslash$table$[[$Flexible Budget at$],[80\%$ Capacity$]],\backslash$table$[[$Actual$],[$Results$]]],[\backslash$table$[[$Production $($in units$)],[$Overhead$]],51,500,46,400],[\backslash$table$[[$Variable overhead$],[$Fixed overhead$]],\backslash$table$[[$$$283,250$