Zachary Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production departments static budget and actual results for 2019 follow: Static Budget Actual Results Production in units 27,000 kits 29,400 kits Direct materials $ 170,100 $ 222,520 Direct labor 143,100 148,520 Variable manufacturing overhead 40,500 47,000 Total variable costs 353,700 418,040 Fixed manufacturing