Top managers of SmithSmith Industries predicted $20252025$ sales of $14$ comma $90014,900$ units of its product at a unit price of $ $9\mathrm{.}00$$$9\mathrm{.}00.$ Actual sales for the year were $14$ comma $50014,500$ units at $ $12\mathrm{.}50$$$12\mathrm{.}50$ each. Variable costs were budgeted at $ $2\mathrm{.}60$$$2\mathrm{.}60$ per$$ unit, and actual variable costs were $ $2\mathrm{.}70$$$2\mathrm{.}70$ per unit. Actual fixed costs of $ $47$ comma $000$$$47,000$ exceeded budgeted fixed costs by $ $3$ comma $000$$$3,000.$