The Beal Manufacturing$$ Company's costing system has two$$ direct$-$cost categories: direct materials and direct manufacturing labor. Manufacturing overhead$($both variable and$$ fixed$)$ is allocated to products on the basis of standard direct manufacturing$$ labor$-$hours $($DMLH$).$ At the beginning of $2020,$ Beal The denominator level for total manufacturing overhead per month in $2020$ is $37,000$ direct

manufacturing labor$-$hours. Beal's budget for January $2020$ was based on this denominator

level. The records for January indicated the following:adopted the following standards for its manufacturing$$ costs: