Zone Collections commenced business on September 30th, 2019. Standard cost is as follows: US$ Direct Labour 6 Direct Material 9 Variable production overhead 3 Fixed production overhead 6 Fixed production overhead is calculated on the basis of budgeted normal output of 24,000 units annually. Assume no expenditure or efficiency variance and that all fixed expenses are incurred evenly over the year. The production and sales for the month of October 2019 are stated below. Selling, distribution and administratio