In order to control costs, Pressed Co. uses budgets. The February 2021 budget report for Sweets firms Mixing Department is provided below. The expected production of 42,000 units per month or 504,000 units per year were the base for the report monthly budget amounts. The president of Pressed Co. was displeased with the performance of the mixing department manager. Nevertheless, the mixing department manager was not able to understand the unfavorable results and thought he had done a great job. The actual units produced in February were 40,600.