Golden Food Products produces special$-$formula pet food. The company carries no inventories. The master budget calls for the company to manufacture and sell $150,000$ cases at a budgeted price of $$90$ per case this year. The standard direct cost sheet for one case of pet food follows:

Direct materials $(3$ pounds @ $$2)$ $ $6$

Direct labor $(0\mathrm{.}25$ hours @ $$32)8$

Variable overhead is applied based on direct labor$-$hours. The variable overhead rate is $$76$ per direct labor$-$hour. The fixed overhead rate $($at the master budget level of activity$)$ is $$27$ per unit. All nonmanufacturing costs are fixed and are budgeted at $$3\mathrm{.}7$ million for the coming year.

At the end of the year, the costs analyst reported that the sales activity variance for the year was $$456,000$ favorable.

Required:

Note: Enter your answers in thousands of dollars.