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The following information is available for the Gabriel Products Company for the month of July: Static Budget Actual Units 5,000 5,100 Sales revenue $60,000 $58,650

The following information is available for the Gabriel Products Company for the month of July:

Static Budget Actual

Units 5,000 5,100

Sales revenue $60,000 $58,650

Variable manufacturing costs $15,000 $16,320

Fixed manufacturing costs $18,000 $17,000

Variable marketing and administrative expense $10,000 $10,500

Fixed marketing and administrative expense $12,000 $11,000

The total sales-volume for operating income for the month of July would be

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