Wisner Fabrication prepares its budgets on the basis of standard costs. Varlances are analyzed and reported monthly. There are no materials inventories.

The following information relates to the current period:Actual costs and activities for the month follow:

$\backslash$table$[[$Materials used,$26,330$ pounds at $$12\mathrm{.}46$ per pound$],[$Output$,5,440$ units$],[$Actual labor costs,$9,060$ hours at $$32\mathrm{.}60$ per hour$],[$Actual variable overhead,$$96,390$