garbera enterprises manufactures tires for the formula 1 motor racing circuit. for agoust 2017, it budgeted to manufacture and sell 3,400 tires at a variable cost of $75 per tire and total fixed costs $57,000. The budgeeted selling price was $107 per tire. Actual results in agust 2017 were 3,200 tires msnufacturee and sold at a selling rpice of $100 per tire, The actual total variable costs were 265,600and the actual total fixed costos were $53,000.