Problem 8-20A Determining sales and variable cost volume variances Narcisco Publications established the following standard price and costs for a hardcover picture book that the company produces. Standard price and variable costs Sales price $90.00 Materials cost 18.00 Labor cost 9.00 Overhead cost 12.60 Selling, general, and administrative costs 14.40 Planned fixed costs Manufacturing overhead $270,000 Selling, general, and administrative 108,000 Narcisco planned to make and sell 30,000 copies of the book. Required