Ryder Company produces a single product, school backpacks made of a sturdy nylon fabric. The production of these bags requires a relatively large amount of labour time. Overhead cost is applied on the basis of standard direct labour$-$hours. The company's condensed flexible budget for manufacturing overhead is given below:

$\backslash$table$[[$Overhead Costs,Cost Formula $($per DLH$),$Direct Labour$-$Hours$],[12,000,15,000,18,000],[$Variable manufacturing overhead cost,$2,$$$24,000,$$ $30,000,$$$36,000$