Shamrock Company has gathered the following information: Variable manufacturing overhead costs $14,130 Fixed manufacturing overhead costs $11,160 Normal production level in labour hours 9,000 Standard labour hours 9,400 During the year, 3,260 units were produced, 10,800 hours were worked, and the actual manufacturing overhead was $22,300. Actual fixed overhead totalled $11,190. Shamrock applies overhead based on direct labour hours.