Mamba's Company's production budget for the year ended November $30$ was based on $200,000$ units. Each unit requires $2$ standard hours of labor for completion. Total overhead was budgeted at $$900,000$ for the year, and the fixed overhead rate was estimated to be $$3\mathrm{.}00$ per unit. Both fixed and variable overhead are assigned to the product on the basis of direct labor hours. The actual data for the year ended November $30$ are presented as follows.

Actual production in units $198,000$

Actual direct labor hours $440,000$

Actual variable overhead $$352,000$

Actual fixed overhead $$575,000$

Does this company have a reasonable costing system? Be sure to explain why.

Please answer the following and explain how the answer is found, use excel if needed. I will upvote!