Blossom Industries produces a cleaning product that works for the peskiest stains. It's pricey. but less expensive than hiring a professional cleaning service. The managers at Blossom are conducting variance analysis at the end of January, the first month of the new fiscal year. Budgeted fixed-MOH costs for the year were $2,169,600. The company's standards for one gallon of cleaning solution are as follows, along with actual information for the month. Standard Quantity per Unit Standard Price DM 0.5 gallons of solution $20.00 pergallon DL 0.2 DLhours $18.00 per DL hour Variable-MOH 2.0 machine hours $2.50 per machine hour Fixed-MOH 2.0 machine hours $4.00 per machine hour Actual results for January: . 22,000 gallons were actually produced. . Cost of DM purchased was $256,250 for 12,500 gallons of solution. . DM used in production was 10,780 gallons. . Cost of DL was $119,350 for 6,820 DL hours worked. . Variable-MOH cost was $115,885 for 47,300 machine hours used. . Fixed-MOH cost was $196,295.