Nina Company prepared the following fixed budget for July using 7,560 units for budgeted sales. Actual sales were 7,260 units and actual costs are shown below. Fixed Budget For Month Ended July 31 Variable Amount per Unit Total Fixed Cost Fixed Budget (7,560 units) Actual Results (7,260 units) Sales $ 100 $ 756,000 $ 742,910 Variable costs Direct materials 35 264,600 268,960 Direct labor 15 113,400 110,500 Indirect materials 4 30,240 28,440 Sales commissions 11 83,160 79,030 Total varia