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:

Direct materials: $4$ pounds at $$4$

Direct labor: $0\mathrm{.}1$ hours at $$40$

Variable production overhead: $0\mathrm{.}4$ machine$-$hours at $$20$ per hour

Total variable costs

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