Quill Pen Company manufactures two lines of pens: super and executive. Budgeted and actual contribution margin statements follow: Quill Pen Company Budget and actual contribution statements for the year ended 31 December (in '000s) Budget Actual Super Executive Total Super Executive Total Unit sales 150 100 250 130 130 260 Sales revenue $900 $1 000 $1 900 $780 $1 235 $2015 Variable expenses 450 750 1 200 390 975 1 365 Contribution margin $450 $ 250 $ 700 $390 $ 260 $ 650 Fixed expenses: Manufacturing $ 200 $ 190 Marketing 153 140 Administration 95 90 Total fixed expenses $ 448 $ 420 Profit before taxes $ 252 $ 230