Shim Amon owns a small business that manufactures and sells freezers. He manufactures one standard freezer available for sale and he also manufactures custom freezers as special order for his customers. His accountant prepared the following financial information from the past year as shown below. Special Order Sales Standard Sales Total Quantity Sold 7,100 6,200 13,300 Sales $1,043,700 $880,400 $1,924,100 Material $241,400 $210,800 $452,200 Labor $319,500 $279,000 $598,500 Variable overhead $42,600 $37,200