performance reports. During January, the company budgeted for $6,900$ units, but its actual level of activity was $6,910$ 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:

$\backslash$table$[[,\backslash$table$[[$Fixed Element$],[$per Month$]],\backslash$table$[[$Variable element per$],[$unit$]]],[$Revenue$,$$$0,39\mathrm{.}30],[$Direct labor,$$0,3\mathrm{.}10],[$Direct materials,$0,18\mathrm{.}90],[$Manufacturing overhead,$45,900,1\mathrm{.}70],[$Selling and administrative expenses,$27,000,0\mathrm{.}30],[$Total expenses,$$72,900,$$$24\mathrm{.}00$