The budgeted and actual results of Monster Company Limited for September 2015 were as follows: The company uses marginal costing system. There were no opening or closing inventories Sales / Production Sales Variable cost of sales Direct material Direct Labor Variable overheads Fixed Budget 1,000 Units C 30,000 C 10,000 5,000 3,000 18,000 Actual Results 700 Units 12,000 10,000 2,000 21,200 6,600 3,800 2,200 12,600 Contribution Less fixed cost Net Profit / Loss Required Prepare a budget that will be useful for management control purpose and briefly comment on the company's performance in September 2015. 8,600 10,400 (1,800)