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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 $0\mathrm{.}5$ DLH per unit. The company reports the following for this period.

$\backslash$table$[[,\backslash$table$[[$Flexible Budget at$],[80\%$ Capacity$]],\backslash$table$[[$Actual$],[$Results$]]],[$Production $($in units$),51,500,46,400],[\backslash$table$[[$Overhead$],[$Variable overhead$]],$$$283,250,],[$Fixed overhead,$51,500,],[$Total overhead,$$334,750,$$$324,800$