A B 1 Information for Abbott Health Company who makes vaccines. Budgeted 3 Average Selling Price Per Vial 8.30 $ Total Direct Materials Cost Per Vial 3.60 $ 5 Direct Manufacturing Labor Cost Per Hour 15.00 $ 5 Average labor productivity rate (vials per hour) 100.00 - Sales commission cost per vial 0.72 $ Fixed administrative and manufacturing overhead 990,000 $ Sales in Units $ 700,000 $ A A A Actual 8.20 3.90 15.20 90.00 0.70 1,100,000 630,000 $ $ SANCE Part Calcul Di Materials Pedro Varece ACT Actual per ex Budget Price Tired Materials Varian Emily Varie Flexible Varian