Rooney Publications established the following standard price and costs for a hardcover picture book that the company produces. Standard price and variable costs Salea price Materials cost Labor cost Overhead cost Selling, general, and administrative costs $36.30 8.90 3.50 6.10 6.80 Planned fixed costs Manufacturing overhead Selling, general, and administrative $134,000 52,000 Assume that Rooney actually produced and sold 25,000 books. The actual sales price and costs incurred follow Actual price and variable costs $ 35.30 9.10 3.40 6.15 6.60 Salea price Materials cost Labor cost Overhead cost Selling, general, and administrative costs Actual fixed costs Manufacturing overhead Selling, general, and administrative $119,000 58,000