The budgeted amounts for September $2020$were:

Number of checkbooks

$14,000$

Selling price per book

$$22$

Variable cost per book

$$7$

Fixed costs for the month

$$130,000$

The actual results for September $2020$ were as$$ follows:

Number of checkbooks produced and sold

$11,200$

Average selling price per book

$$24$

Variable cost per book

$$6$

Fixed costs for the month

$$136,500$