The following detalls will be used for the next $2$ questions:

Heron Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reponts 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$,$$$0,32\mathrm{.}60],[$Direct labor,$$0,3\mathrm{.}90],[$Direct materials,$0,12\mathrm{.}10],[$Manufacturing overhead,$33,400,1\mathrm{.}80],[$Selling and administrative expenses,$28,300,0\mathrm{.}40],[$Total expenses,$$61,700,$$$18\mathrm{.}20$