Sunny Day Company makes customized golf shirts for sale to golf courses. Each shirt requires $3$ hours to produce because of the customized logo for each golf course. Sunny Day uses direct labor$-$hours to allocate the overhead cost to production. Fixed overhead costs, including rent, depreciation, supervisory salaries, and other production expenses, are budgeted at $$19,800$ per month. The facility currently used is large enough to produce $1,100$ shirts per month. During March, Sunny Day produced $620$ shirts and actual fixed costs were $$11,800.$