$55$ points

A company's budget estimated annual sales of $12,000$ units at a price of $$25$ per unit. Actual sales were $10,000$ units at a price of $$30$ per unit Variable costs were budgeted at $$15$ per unit. Actual variable costs were $$18$ per unit.

Actual fixed costs were $$40,000.$ Budgeted fixed costs were $$37,000.$