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Crane, Inc's static budget at 3,000 units of production includes $14,400 for direct labor, $5,400 for utilities (variable), and total fixed costs of $26,400. Actual

Crane, Inc's static budget at 3,000 units of production includes $14,400 for direct labor, $5,400 for utilities (variable), and total fixed costs of $26,400. Actual production and sales for the year was 9,000 units, with an actual cost of $87,800. Determine if Crane is over or under budget. Crane is over budget by $

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