Anderson Enterprises manufactures tires for the Formula 1 motor racing circuit. For August 2017, it budgeted to manufacture and sell 3 comma 500 tires at a variable cost of $ 70 per tire and total fixed costs of $ 56 comma 000. The budgeted selling price was $ 107 per tire. Actual results in August 2017 were 3 comma 400 tires manufactured and sold at a selling price of $ 108 per tire. The actual total variable costs were $ 265 comma 200, and the actual total fixed costs were $ 53 comma 500.