Budgeted and Actual Input Data [DO NOT CHANGE THE FORMAT] Forecast Information Actual Results Sales Volume (units) 4,500 Sales Volume (units) 7,200 Sales Price per unit 300.00 Sales Revenue 2,340,000 Standard Costs Materials Materials Kilograms per output unit 70.0 Kilograms used 540,000 Cost per kilogram 1.00 Total cost of materials 486,000 Labor Labor Hours per output unit 6.0 Hours used 46,800 Cost per hour 15.00 Total cost of labor 748,800 Variable overhead Variable overhead Cost per labor hour 7.50 Total incurred 374,400 Sales commission rate per unit 15.00 Sales commissions 106,000 Contribution Margin per unit Fixed overhead Fixed overhead Manufacturing 125,000 Manufacturing 135,000 Selling and administration 22,500 Selling and administration 24,000