Culinary Enterprises manufactures cookware sets and sells the sets to department stores. Culinary expects to sell 2600 cookware sets for $220 each in April and 3000 cookware sets for $235 each in May. Sales are 25% cash and 75% on account. Compute the total budgeted sales for May.

Judd Company uses standard costs for its manufacturing division Standards specify 0.2 direct labor hours per unit of product. The allocation base for variable overhead costs is direct labor hours. At the beginning of the year, the static budget for variable overhead costs included the following data: Production volume 6100 units Budgeted variable overhead costs $14,000 Budgeted direct labor hours 600 hours At the end of the year, actual data were as follows: Production volume 14200 units Actual variable overhead costs $15,100 Actual direct labor hours 480 hours What is the variable overhead cost variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) Salatina