Can someone tell me how the budgeted cost of $27,000 calculated? Thank you!

Selo Imports uses flexible budgeting for the control of costs. The company's annual master budget includes $324,000 for fixed production supervisory salaries at a volume of 180,000 units. Supervisory salaries are expected to be incurred uniformly throughout the year. During the month of September 15,750 units were produced, and production supervisory salaries incurred were $28, 000. A performance report for September would reflect a budget variance of A. $350 favorable. B. $350 unfavorable. C. $1,000 unfavorable. D. $1,000 favorable. F C : : Answer (C) is correct . The $324,000 for supervisory salaries is a fixed cost, at a rate of $27,000 per month. Since these costs are fixed volume is irrelevant. Thus the variance is the difference between actual costs of $28,000 and the budgeted costs of $27.000. which equals $1,000 unfavorable