The following information is from Franklin Industries master budget for the current year:

Number of units

$15,000$

Sales revenue

$$585,000$

Direct materials

$165,000$

Direct labor

$90,000$

Variable factory overhead

$120,000$

Fixed factory overhead

$75,000$

Variable selling and administrative

$60,000$ expenses

Fixed selling and administrative

$20,000$

Franklin actually produced $16,000$ units. It's actual results follow:

Number of units

$16,000$

Sales revenue

$$620,000$

Direct materials

$179,500$

Direct labor

$95,200$

Variable factory overhead

$126,800$

Fixed factory overhead

$78,300$

Variable selling and administrative

$63,700$ expenses

Fixed selling and administrative

$22,400$