Justries p

ensive th

variance

ixed$-$MOI

eaning soMetlock Industries produces a cleaning product that works for the peskiest stains. It's pricey

but less expensive than hiring a professional cleaning service. The managers at Metlock are

conducting variance analysis at the end of January, the first month of the new fiscal year.

Budgeted fixed$-$MOH costs for the year were $$2,361,600.$ The company's standards for one

gallon of cleaning solution are as follows, along with actual information for the month.