James Manufacturing has the following information available for July:

	Actual Results				Flexible Budget Variance				Flexible Budget				Sales Activity Variance				Master Budget
Units		12,000								?				3,000	U			?
Sales revenue		?			$	10,800	F			?				?				?
Less:
Variable manufacturing costs	$	90,500							$	95,000				?			$	127,000
Variable marketing and administrative		?			$	4,500	U			?			$	5,200	F		$	41,000
Contribution margin	$	60,000				?				?			$	7,100	U			?

What was Jamess actual sales revenue for July?

Multiple Choice

• $190,800

• $233,200

• $180,000

• $225,000