Western Manufacturing produces a single product. The original budget for April was based on expected production of 26,000 units; actual production for April was 31,200 units. The original budget and actual costs incurred for the manufacturing department follow: Original Budget Actual Costs Direct materials $ 431,600 $ 519,300 Direct labor 361,400 435,600 Variable overhead 154,700 182,500 Fixed overhead 76,500 69,000 Total $ 1,024,200 $ 1,206,400