A portable speaker or ear buds$-$which to buy? This is a question for many teens as well as their gift$-$giving relatives. A similar question weighs on the minds of manufacturers, only their perspective relates to planning for production and sales for the upcoming year. Nash is one such manufacturer. Before setting firm budgets and targets for the coming year, company management reviews the year just ended. Key information related to last year is as follows.

$\backslash$table$[[,$Speaker,,Ear Buds$],[$Budgeted volume $($units$),11,590,,7,410],[$Actual volume $($units$),11,050,,5,950],[$Budgeted selling price $($per unit$),$$$81,,$$$81$