Shaw Incorporated began this period with a budget for $1,110$ units of predicted production. The budgeted overhead at this predicted activity follows. At period$-$end, total actual overhead was $$104,100,$ and actual units produced were $1,010.$ The company applies overhead with a standard of $3$ DLH per unit and a standard overhead rate of $$30$ per DLH$.$

$\backslash$table$[[$Variable overhead,$$55,500$