The standard cost information per unit (per guitar) is shown below: - f Materials 4kg 140.00 Labour 6hrs 150.00 Variable overhead 108.00 Fixed overhead 40.00 Total cost 438.00 Budgeted sales and production for quarter 3 2021 were 1,600 units. The budgeted selling price is f1,200.00 per guitar. The actual results for quarter 3 2021 were as follows: - E Materials 6,750kg 249,750 Labour 10,500hrs 294,000 Variable overhead 178,500 Fixed overhead 61,500 Actual sales and production for quarter 3 were 1,500 units. The actual selling price was f1,080.00 per guitar