The Budget Performance Report for Cardinal Company's Department $6$ for the month ending March $31$ highlights expenditures in three categories: power and light $($$$21,360),$ insurance and property taxes $($$$14,400),$ and maintenance $($$$9,456).$ The report prompts an analysis of any significant variances, defined as $5\%$ or greater from the budgeted amounts, warranting further examination by the supervisor.

The Finishing Department of Pinnacle Manufacturing Co$.$ prepared the following factory overhead cost budget for October of the current year, during which it expected to operate at a $100\%$ capacity of $10,000$ machine hours.

Variable costs:

$\backslash$table$[[$Indirect factory wages,$$18,000$