Sunland, Inc's static budget at 3,000 units of productich includes $13,890 for direct labor, $4,890 for utilities (variable), and total fixed costs of $25,900. Actual production and sales for the year was 9,000 units, with an actual cost of $84,200. Determine if Sunland is over or under budget. Sunland is budget by $ Attempts: 0 of 1 used