Motors assembles and sells motor vehicles and uses standard costing. Actual data relating to April and May $2020$ are as$$ follows:

LOADING...$($Click the icon to view the$$ data.$)$

The selling price per vehicle is $ $29$ comma $000.$ The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is $500$ units. There are no$$ price, efficiency, or spending variances. Any$$ production$-$volume variance is written off to cost of goods sold in the month in which it occurs.