Before the year began, WestCo developed the following static budget for the estimated sales of $25,000$ units. Sales are higher than expected and management needs to revise its budget.

$\backslash$table$[[\backslash$table$[[$WestCo$],[$Static Budget$],[$For Year Ended December $31,]],],[$Units sold,$25,000],[$Sales$,$$$750,000$