A company manufactures and sells storage cabinets out of Ajax, Ontario. They have provided the actual and static budget information for the month of April below: Cabinet unit sales Per unit metrics Selling price April Actual Result April Static Budget 3,466 3,540 $127.50 $122.50 Direct materials $23.00 $26.50 Direct labour $27.50 $21.00 Variable manufacturing overhead $6.50 $9.00 Variable selling and administrative costs $4.50 $3.00 Fixed costs per period Fixed manufacturing overhead $34,923 $36,000 Fixed selling and administrative costs $24,689 $20,900