Campbell Publications established the following standard price and costs for a hardcover picture book that the company produces. Standard price and variable costs Sales price Materials cost $ 36.30 8.30 Labor cost 3.50 Overhead cost 5.80 Selling, general, and administrative costs 6.90 Planned fixed costs Manufacturing overhead $129,000 47,000 Selling, general, and administrative Assume that Campbell actually produced and sold 26,000 books. The actual sales price and costs incurred follow: Actual price and variable costs Sales price Materials cost Labor cost Overhead cost Actual fixed costs Manufacturing overhead Selling, general, and administrative costs Selling, general, and administrative $ 35.30 8.50 3.40 5.85 6.70 $114,000 53,000