Golden Food Products produces special-formula pet food. The company carries no inventorles. The master budget calls for the company to manufacture and sell 138,000 cases at a budgeted price of $78 per case this year. The standard direct cost sheet for one case of pet food follows: Variable overhead is applied based on direct labor-hours. The varlable overhead rate is $52 per direct labor-hour. The fixed overhead tate (at the master budget level of activity) is $21 per unit. All nonmanufacturing costs are fixed and are budgeted at $3.1million for the coming year. At the end of the yeat, the costs analyst reported that the sales activity variance for the year was $408,000 favorable: Required: Note: Enter your answers in thousands of dollars. Note: Enter your answers in thousands of dollars