Coroid Corporation used the following data to evaluate their current operating system. The company sells items for $$11$ ?each and had used a budgeted selling price of $$12$ ?per unit.

$\backslash$table$[[,$Actual,Budgeted$],[$Units sold,$280,000$ ?units,$275,000$ ?unats$],[$Vanable costs,$$900,000,$$$885,000$