The actual information pertains to the month of June. As part of the budgeting process, Colonial Fencing Company developed the following static budget for September. Colonial is in the process of preparing the flexible budget and understanding the results.

$\backslash$table$[[,$Actual Results,Flexible Budget,Static Budget$],[$Sales volume $($in units$),16,000,,22,500],[$Sales revenues,$$570,000,$$$,$$$675,000$