Problem $5$

Nina Company prepared the following fixed budget for July using $7,780$ units for budgeted sales. Actual sales were $7,480$ units and actual costs are shown below.

$\backslash$table$[[$For Month Ended July $31,\backslash$table$[[$Fixed Bui$],[$Variable$],[$Amount$],[$per Unlt$]],\backslash$table$[[$dget$],[$Total Fixed Cost$]],\backslash$table$[[$Fixed Budget$],[(7,780$ unlifs$)]],\backslash$table$[[$Actual Results$],[(7,480$ unite$]]],[$Sales$,$$$100,,$$$778,000,$$$764,580$