Allard Manufacturing Company established the following standard price and cost data. Allard planned to produce and sell 2,000 units. Actual production and sales amounted to 2,200 units.

Allard Manufacturing Company established the following standard price and cost data. Allard planned to produce and sell 2,000 units. Actual production and sales amounted to 2,200 units. $10.00 per unit Sales price $6 per unit Variable manufacturing cost $3,000 total Fixed manufacturing cost $1,000 total Fixed selling and administrative cost E8-1