Beech Company produced and sold $105,000$ units in May. For the level of production in May, budgeted amounts were sales, $$1,310,000$; variable costs, $$827,000$; and fixed costs, $$270,000.$ The following actual results are available for May.

$\backslash$table$[[,$Actual Results$],[$Sales $(105,000$ units$),$$$1,282,000$