Kluver Enterprises manufactures tires for the Formula 1 motor racing circuit. For August 2013?, it budgeted to manufacture and sell 3,200 tires at a variable cost of $79 per tire and total fixed costs of $52,000. The budgeted selling price was $113 per tire. Actual results in August 2013 were 3,000 tires manufactured and sold at a selling price of $117 per tire. The actual total variable costs were $270,000 and the actual total fixed costs were $47,000.