Feemster Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 5,930 units, but its actual level of activity was 5,880 units The company has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting Fixed Variable element element per per month unit Revenue $30.20 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 37,300 26,900 $64,200 $ 5.90 8.90 1.60 1.10 $17.50 Actual results for October Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 33,170 $177,595 33,010 51,300 47,275