How do you find the Allocated FOH (36,720)?

Computing standard cost variances and reporting to management Smart Hearing manufactures headphone cases. During September 2016, the company produced and sold 108,000 cases and recorded the following cost data: Standard Cost Information Quantity 2 parts 0.02 hours Cost $0.16 per part 8.00 per hour Direct Materials Direct Labor Variable Manufacturing Overhead 0.02 hours 9.00 per hour Fixed Manufacturing Overhead ($33,320 for static budget volume of 98,000 units and 1,960 hours, or $17 per hour) Actual Cost Information Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead (212,000 parts $0.21 per part) (1,660 hours@$8.15 per hour) $44,520 13,529 8,000 31,000