1:39 Help Saved Standard price and variable costs Sales price Materials cost Labor cost Overhead cost Planned fixed costs Manufacturing overhead Selling, general, and administrative costs Selling, general, and administrative $ 36.10 8.40 4.10 6.30 6.80 $131,000 51,000 Assume that Rundle actually produced and sold 22,000 books. The actual sales price and costs incurred follow: Actual price and variable costs Sales price Materials cost Labor cost es Overhead cost Actual fixed costs Selling, general, and administrative costs Manufacturing overhead Selling, general, and administrative $ 35.10 8.60 4.00 6.35 6.60 $116,000 57,000