PR $11-39($Algo$)$ Budgets and Performance Evaluation $($LO $11-1,11-6)$

Johnson Electrical produces industrial ventilation fans. The company plans to manufacture $81,000$ fans evenly over the next quarter at the following costs: direct material, $$1,863,000$; direct labor, $$567,000$; variable production overhead, $$643,950$; and fixed production overhead, $$966,000.$ The $$966,000$ amount includes $$99,000$ of straight$-$line depreciation and $$123,000$ of supervisory salaries.

Shortly after the conclusion of the quarter's first month, Johnson reported the following costs:

$\backslash$table$[[$Direct material,$$603,300$