Nina Company prepared the following fixed budget for July using $7,600$ units for budgeted sales. Actual sales were $7,300$ units and actual costs are shown below.

$\backslash$table$[[$For Month Ended July $31,\backslash$table$[[$Fixed Bud$],[$Variable$],[$Amount per$],[$Unit$]],\backslash$table$[[$dget$],[$Total Fixed$],[$Cost$]],\backslash$table$[[$Fixed Budget$],[$ units