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The SCC Division of the Big-Drug Company uses standard costing to help control their production costs. The division's main product is a pharmaceutical product that comes in a multi-dose package. The standard variable costs per package are given below: Direct Materials chemicals 1.5 ounces @ $0.90 per ounce Direct materials packages 2 packages @ $0.75 per package Direct Labor 0.25 of an hour @ $14.00 per hour Variable Overhead $2.25 per direct labor hour Fixed Overhead $3.00 per direct labor hour During the most recent month, 150,000 packages of the product were produced. Other salient information related to the production of the 150,000 packages follows: Direct material chemicals purchased 235,000 @ $0.920 per ounce Direct Material chemical used 230,000 Direct Material packaging purchased 310,000 @ $0.72 per package Direct Material packaging used 310,000 Direct Labor actual hours 36,000 @ $14.05 per hour Actual Variable Overhead $89,500 Actual Fixed Overhead $105,000 Fixed Budget $102,000