The standard overhead rate $($ $$18\mathrm{.}50$ per direct labor hour$)$ is based on a predicted activity level of $75\%$ of the factory's capacity of $20,000$ units per month. Following are the company's budgeted overhead costs per month at the $75\%$ capacity level.

$\backslash$table$[[$Overhead Budget Capacity$)],[$Variable overhead costs,$],[$Indirect materials,$$15,000$