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There was no beginning or ending inventory balances. All expenditures were on account. Actual production and sales were 62.400 coffee mugs. Actual direct materials usage was 11.000 lbs. at an actual cost of dollar 0.17 per lb. Actual direct labor usage was 203.000 minutes at a total cost of dollar 28, 420. Actual overhead cost was dollar 9, 135 variable and dollar 31, 365 fixed. Selling and administrative costs were dollar 123,000