The River Plant of Carlisle, Incorporated produces a particular metal fixture used in aerospace and maritime industries. The following information is available for the last operating month:

The plant produced and sold $27,692$ fixtures for $$72$ each. Budgeted production was $30,000$ fixtures.

Standard variable costs per fixture follow:

$\backslash$table$[[$Direct materials: $4$ pounds at $$4,$$$16\mathrm{.}0$