Astrid Scheid Ltd manufactures kitchen cupboards. The company's budget for fixed costs per month is $7,500 and budgeted variable costs per cupboard are: Direct materials 15 sq metres at $4.50 per sq metre 67.50 Direct labour 5 hours at $6 per hour 30.00 Variable overheads 5 hours at $3 per labour hour 15.00 The company had budgeted to make and sell 1,000 cupboards per month at a selling price of f150 each. However, in June, the actual figures were as follows: E Sales 1.400 units 212.800 Direct materials 22,000 sq metre 121.000 Direct labour 6.800 hours 34.000 Variable overheads 6.800 hours 15,000 Fixed overheads 6.000