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.