The Milieu Manufacturing Company (MMC) makes and sells two products, A and B. Each product is made up Of two raw materials, RM-I and RM-2. Established standards and projected costs for the next year are as follows: RM-I RM-2 DLabor SIO/unit S 15/unit S20,'hr. Quan.!ity 2 units 3 units 4 hrs CQS! $20 $45 $80 Quan!ity 3 units 4 units 5 hrs Cost $30 S60 $100 VariableOH 50%DLS Total standard variable cost Budgeted selling price 4 hrs $40 $185 $500 5 hrs SSO $240 $600 Fixed OH costs: $3,600,000, allocated on the practical capacity basis of 90,000 direct labor hours. Selling and Administrative costs: $2,000,000. Budgeted and actual unit and selling price figuresuereas follows: Product Budgeted sales Actual sales Actual production Actual average selling price Anticipated market size Anticipated market share Actual market size Actual market share 10,000 units 11,325 units 1 1 ,500 units $490 7,000 units 6,000 units 7,500 units $610 170,000 units 165,000 units