The standard overhead rate $($ $$18\mathrm{.}50$ per direct labor hour$)$ is based on a predicted activity level of $75\%$ of the factory's capacity of $20,000$ units per month. Following are the company's budgeted overhead costs per month at the $75\%$ capacity level.

Overhead Budget $(75$t Capacity$)$

Variable overhead costs

Indirect naterials

Indirect $1$ abor

Power

Maintenance

Total variable overhead costa

Fixed overhead costs

Dopreciation$-$Building

Depreciation$-$Machinery

Taxes and insurance

Supervisory salaries

Total fixed overhead costs

Total overhead costs

$\backslash$table$[[$$$15,000$