The following detalis will be used for the next $5$ questions:

Heron Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During the most recent period, the company budgeted for $5,900$ units, but its actual level of activity was $5,940$ units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for the period:

Data used in budgeting:

$\backslash$table$[[,\backslash$table$[[$Fixed element$],[$per month$]],\backslash$table$[[$Variable element$],[$per unit$]]],[$Revenue$,$$$0,$$$32\mathrm{.}60$