Use the following information for questions 19-20. Fickle Factory Ltd produces unique large ceramic frogs. The accountant has collected the following information regarding standard costs. Production In - ut Standard Cost Direct Materials 2 kilos of raw mater1al Each kilo = $5 Direct Labour 1 hour Direct Labour 15 char ed at $10 - er hour Variable Overhead $2 - er direct labour hour Fixed Overhead Total fixed overhead for the year is estimated to be $80,000. The selling price for each frog is $45. Actual sales and production was 22,000