Weller Company's flexible budget for manufacturing overhead $($in condensed form$)$ follows:

The following information is available for a recent period:

a$.$ The denominator activity of $8,000$ machine$-$hours was chosen to compute the predetermined overhead rate.

b$.$ At the $8,000$ standard machine$-$hours level of activity, the company should produce $3,200$ units of product.

c$.$ The company's actual operating results were as follows:

$\backslash$table$[[$Number of units produced,$3,500],[$Actual machine$-$hours,$8,500],[$Actual variable overhead costs,$$9,860$