Garbera Enterprises manufactures tires for the Formula I motor racing circuit. For August 2020 , it budgeted to manufacture and sell 3,600 tires at a variable cost of $74 per tire and total fixed costs of $56,000. The budgeted selling price was $108 per tire. Actual results in August 2020 were 3,400 tires manufactured and sold at selling price of $111 per tire. The actual total variable costs were $275,400, and the actual total fixed costs were $51,500. Read the eaurrements