Ms$.$ Darwin asked Conrad Pearson. KTI's chlef accountant, to explain what caused the Increase In cost$.$ Mr$.$ Pearson responded that things were not as bad as they seemed. He noted that part of the cost varlance resulted from making and selling more tables than had been expected. Making more tables naturally causes the cost of materlals and labor to be higher. He explained that the flexible budget cost variance was less than $$1\mathrm{.}2$ million. Specifically, he provided the following comparison.

$\backslash$table$[[$Cost of planks per table,Actual Results,Flexible Budget$],[$cost of labor per table,$$46\mathrm{.}20,37\mathrm{.}80],[$Total variable nanufacturing cost per table $(a),30,00,26\mathrm{.}10],[$Total number of tables produced $(b),$$$76\mathrm{.}20,$$$63\mathrm{.}90$