(A) The utilization of the machines used for the production of castings is planned by the production manager as 120,000 minutes of production per year. The number of machine minutes per casting is 6 minutes, whereby the variable costs per machine minute are set at 5. (The machines cause variable costs in the amount of 5 per minute worked). In addition, the machines cause the fixed costs of 90,000. The post-calculation shows that the machines have worked 126,000 minutes and 18,000 castings have been produced. The actual costs are 745,200. There were no differences in the fixed costs. Carry out cost control for the company, determine the total and partial deviations according to the cumulative deviation analysis.