For me there was the problem. Waited whole 50 minutes to compare yours and mine but, u didn't continue. My problem is, after putting my numbers in reconciliation statement and comparing them with the actual profit (the one u subtract directly from sale the whole numbers) the results differ and I don't know the reason. Further, Variable OH expenditure: $1,230 (F) Var. OH efficiency: $875 (A) Fixed OH exp.: $3,600 (F) Fixed OH vol. cap.: $1,750 (A) Fixed OH vol. eff.: $5,950 (A) Selling P. V.: $2,600 (A) Sells Vol. V.: $3,900 (F) Are they correct?