Weatherall Products uses standard costing. The following information about overhead was generated during August:

Standard variable overhead rate..........$3.00 per machine hour

Standard fixed overhead rate...........$3.10 per machine hour

Actual variable overhead costs............$680,100

Budgeted fixed overhead costs...........$700,000

Standard machine hours per unit produced........12

Good units produced...............18,940

Actual machine hours...............228,400