Selected data for the consulting department of Kingman Consulting Inc., follow:

Estimated consulting overhead cost for the year $$540,000$

Estimated direct labor cost for the year $($@ $$9/$hr$.)324,000$

Actual consulting overhead cost for May $29,000$

Actual direct labor cost for May $(2,400$ hours$)22,000$

Assuming that direct labor hours is the basis for applying consulting overhead,