Neeb Corporation manufoctures and sells a single product. The company uses units as the measure of activity in its budgets and perfarmance reports During January, the company budgeted for 7,180 units, but its actual level of activity was 7,400 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting: Actual results for January: $274F $274U 589F $88U