$24$ Protect Me$,$ Ltd$.$ collected the following data regarding production of one of its products.

$\backslash$table$[[$Budgeted units,$6,700$ units$],[$Standard direct labor hours per unit of output,$2\mathrm{.}1$ DL hours per unit$],[$Predetermined variable factory overhead rate,$$4\mathrm{.}20$ Per DL hour$],[$Predetermined fixed factory overhead rate,$$6\mathrm{.}80$ Per DL hour$],[$Actual finished units produced,$6,850$ units$],[$Actual direct labor hours,$15,070hrs.],[$Actual variable overhead costs incurred,$$66,308$