The following pertains to Questions $27,28,$ and $29$ company's accounts and the static budget prepared in December $2020.$ Variable and $$xed manufacturing overhead are allocated based on direct$-$labour dollars,

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$\backslash$table$[[,$Actual results,Static budget$],[$Units manufactured and sold,$10,000,12,000],[,,],[$Sales revenue,$$320,000,$$$360,000$