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Trini Company set the following standard costs per unit for its single product

Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of $80\%$ of the company's capacity of $69,000$ units per quarter. The following additional information is available.

$\backslash$table$[[\backslash$table$[[$Production $($in units$)],[$Standard direct labor hours $(6],[$DLH$/$unit$)],[$Budgeted overhead $($flexible$],[$budget$)]],$Operating Levels$],[\backslash$table$[[70\%$