Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for $5,900$ units, but its actual level of activity was $5,940$ units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:

$\backslash$table$[[,$Fixed element per month Variable element per unit,$],[$Revenue$,$$$0,$$$32\mathrm{.}60$