Campbell Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production departments static budget and actual results for 2019 follow: Static Budget Actual Results Production in units 37,000 kits 39,500 kits Direct materials $ 281,200 $ 339,000 Direct labor 244,200 254,100 Variable manufacturing overhead 55,500 62,550 Total variable costs 580,900 655,650 Fixed manufacturing