Nina Company prepared the following fixed budget for July using 7,680 units for budgeted sales. Actual sales were 7,380 units and actual costs are shown below. For Month Ended July 31 Sales Fixed Bu Variable Amount per Unit udget Total Fixed Cost Fixed Budget (7,680 units) Actual Results (7,380 units) Sales Variable costs $100 $768,000 $754,730 Direct materials 35 Direct labor 15 268,800 115,200 273,280 112,300 Indirect materials 4 30,720 112,300 28,920 Sales commissions 11 84,480 80,290 Total variable costs 65 499,200 494,790 Contribution margin $35 $268,800 $259,940 Fixed costs Depreciation-Machinery Supervisor salary Insurance Depreciation-0ffice equipment Administrative salaries $9,910 41,490 16,270 7,580 33,900 69,910 41,490 10,270 7,580 33,900 69,910 4