Sandhill, Inc.$\text{'}$s static budget at $3,000$ units of production includes $$14,100$ for direct labor, $$5,100$ for utilities $($variable$),$ and total fixed costs of $$26,100.$ Actual production and sales for the year was $9,000$ units, with an actual cost of $$85,700.$

Determine if Sandhill is over or under budget.

Sandhill is $$ budget by $ $$