Tytler Inc. produces chemicals for large biotech companies. It has the following data for manufacturing overhead costs during August: Variable Fixed Actual costs incurred $34,000 $14,000 Costs allocated to products $33,000 $13,600 Flexible budget: Budgeted input allowed for actual output produced budgeted rate $33,000 $14,200 Actual input x budgeted rate $31,400 $14,200