Acme Companys production budget for August is 18,000 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.50; variable overhead, $6.40. Budgeted fixed overhead is $37,000. Actual production in August was 19,950 units. Actual unit component costs incurred during August include direct materials, $8.30; direct labor, $9.90; variable overhead, $7.30. Actual fixed overhead was $39,000. The standard direct labor cost per unit consists of 0.5 hour of labor time at $21