Utease Corporation has several production plants nationwide. A newly opened plant in Dubuque produces and sells one product. The plant is treated, for responsibility accounting purposes, as a profit center. The unit standard costs for a production unit, with overhead applied based on direct labor hours, are as follows.

Manufacturing costs (per unit based on expected activity of 28,000 units or 56,000 direct labor hours):

Direct materials {3.6 pounds at $18) $ 54.66 Direct labor {2.6 hours at $38) 166.66 1il'ariable overhead (2.6 hours at $15) 36.66 Fixed overhead (2.6 hours at $25) 56.66 Standard cost per unit 55 294.90 Budgeted selling and administrative costs: 1it"ariable $ 8 per unit Fixed $1,2so,oso Expected sales activity. 24,000 units at $500 per unit Desired ending inventories: 16% of sales Assume this is the first year of operations for the Dubuque plant. During the year, the companyr had the following activity. Units produced 2?,366 Units sold 25, 566 Unit selling price 35 4'35 Direct labor hours worked 53,566 Direct labor costs $ 4,333, 566 Direct materials purchased 85,666 pounds Direct materials costs $ 1,536,666 Direct materials used 85,666 pounds Actual fixed overhead 3; 966,366 Actual 1variable overhead $ Y4B,B66 Actual selling and administrative costs $ 1,392,666