Smyth$,$ Inc., uses the following standard costs for a single unit of its product:Direct labor $(2$ hours @ S$5/$hr$.)$Overhead $(2$ hours @ $3/$hr$.)$$$106$Actual data for the month show overhead costs of $$150,000,45,000$ direct labor hours used, and $30,000$ units produced. The difference between standard overhead allocated to products and actual overhead is