Stafford Company uses standard costs for its manufacturing division. Standards specify $0\mathrm{.}2$ direct labor hours per unit of product. The allocation base for variable overhead costs is direct labor hours. At the beginning of the year, the static budget for variable overhead costs included the following data:

$\backslash$table$[[$Production volume,$6,200$ units$],[$Budgeted variable overhead costs,$$15,000$