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Neeb Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During January, the company budgeted for 7,080 units, but its actual level of activity was 7,200 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting Fixed Variable element element per per month unit Revenue $28.00 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 45,100 19,000 $64,100 $ 4.00 10.50 1.90 0.60 $17.00