During the year, the budgeted and actual costs were as follows: Note Budget Actual Raw Materials 1 200,000 ? Labour 2 440,000 418,000 Depreciation Factory Equipment 72,000 72,000 Depreciation Office Equipment 24,000 23,000 Building Rent 3 100,000 100,000 Maintenance - Factory Equipment 64,000 40,000 Utilities Electrical 4 200,000 180,000 Sales Commissions 40,000 46,000 Advertising 25,000 20,000 Shipping 5 20,000 17,000