Budgeted and actual income statement data for XRC Corp., which sells clerical clothing and supplies, appear below:

		Budgeted	Actual
Revenue		$             85,000	$          80,750
Variable manufacturing costs		13,000	12,500
Fixed manufacturing costs		5,000	5,200
Variable selling expenses		22,000	19,000
Fixed selling expenses		3,000	3,100
Administrative expenses		7,000	7,000
Operating income		$             35,000	$          33,950

The difference between the actual and budgeted amounts of revenue was created by differences between expected and actual unit sales.