Vernon Publications established the following standard price and costs for a hardcover picture book that the company produces.

Standard price and variable costs

Sales price $ $36\mathrm{.}50$

Materials cost $8\mathrm{.}20$

Labor cost $4\mathrm{.}40$

Overhead cost $6\mathrm{.}10$

Selling, general, and administrative costs $7\mathrm{.}00$

Planned fixed costs

Manufacturing overhead $ $132,000$

Selling, general, and administrative $53,000$

Assume that Vernon actually produced and sold $27,000$ books. The actual sales price and costs incurred follow:

Actual price and variable costs

Sales price $ $35\mathrm{.}50$

Materials cost $8\mathrm{.}40$

Labor cost $4\mathrm{.}30$

Overhead cost $6\mathrm{.}15$

Selling, general, and administrative costs $6\mathrm{.}80$

Actual fixed costs

Manufacturing overhead $ $117,000$

Selling, general, and administrative $59,000$