Stardust manufactures plastic chairs. Information related to the sale and production during the month of March is as follows: Units sold Revenue Variable costs: Actual Flexible Budget Static Budget 5,600 5,600 5,000 $920,000 $840,000 $750,000 Direct material 325,000 336,000 300,000 Direct labor 145,000 112,000 100,000 Variable manuf. overhead 80,000 84,000 75,000 Total 550,000 532,000 475,000 Contribution margin 370,000 308,000 275,000 Fixed costs 125,000 120,000 120,000