Zachary Publications established the following standard price and costs for a hardcover picture book that the company produces. Standard price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, s 36.30 8.40 4.00 5.80 7.20 and administrative costs Planned fixed costs Manufacturing overhead Selling, general, $127,000 46,000 and administrative Assume that Zachary actually produced and sold 26,000 books. The actual sales price and costs incurred follow: Actual price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative costs 35.30 8.60 3.90 5.85 7.00 Actual fixed costs Manufacturing overhead Selling, general, $112,000 52,000 and administrative