osage, inc., manufactures and sells lamps. the company produces only when it receives orders and, therefore, has no inventories. the following information is available for the current month: actual (based on actual orders for 450,000 units) master budget (based on budgeted orders for 480,000 units) sales revenue $ 4,972,000 $ 4,800,000 less variable costs materials 1,536,000 1,536,000 direct labor 221,000 288,000 variable overhead 626,200 576,000 variable marketing and administrative 397,000 408,000 total v