Trevorrow Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for 6,900 units, but its actual level of activity was 6,860 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June: Data used in budgeting: Fixed element per month Variable element per unit $28.30 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 0 0 37,900 23,500 $61,400 $ 2.70 10.60 1.40 0.20 $14.90 Actual results for June: Revenue $ 201,684 Direct labor $ 18,011 Direct materials $ 70,501 Manufacturing overhead $ 47,389 Selling and administrative expenses $ 24,947 Trevorrow Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for 6,900 units, but its actual level of activity was 6,860 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June: Data used in budgeting: Fixed element per month Variable element per unit $28.30 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 0 0 37,900 23,500 $61,400 $ 2.70 10.60 1.40 0.20 $14.90 Actual results for June: Revenue $ 201,684 Direct labor $ 18,011 Direct materials $ 70,501 Manufacturing overhead $ 47,389 Selling and administrative expenses $ 24,947