Swifty Clothiers is a small company that manufactures tall$-$men's suits. The company has used a standard cost accounting system. In May $2022,10,600$ suits were produced. The following standard and actual cost data applied to the month of May, when normal capacity was $13,500$ direct labor hours. All materials purchased were used.

$\backslash$table$[[$Cost Element,Standard $($per unit$),$Actual$],[$Direct materials,$9$ yards at $$4\mathrm{.}30$ per yard,$$403,620$ for $96,100$ yards $($ $$4\mathrm{.}20$ per yard$)],[$Direct labor,$1\mathrm{.}10$ hours at $$14\mathrm{.}00$ per hour,$$178,178$ for $12,460$ hours $($ $$14\mathrm{.}30$ per hour$)],[$Overhead$,\backslash$table$[[1\mathrm{.}10$ hours at $$6\mathrm{.}60$ per hour $($fixed $$3\mathrm{.}80$; variable$],[$$$2\mathrm{.}80)]],\backslash$table$[[$$$49,800$ fixed overhead $$37,500$ variable$],[$overhead$]]]]$

Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $$51,300,$ and budgeted variable overhead was $$37,800.$

$($a$)$