Sandhill, Inc.$\text{'}$s static budget at $3,000$ units of production includes $$12,990$ for direct labor, $$3,990$ for utilities $($variable$),$ and total fixed costs of $$25,000.$ Actual production and sales for the year was $9,000$ units, with an actual cost of $$77,800.$

Determine if Sandhill is over or under budget.

Sandhill is $$ budget by $