What is the static variance budget for sale?

  

The actual information pertains to the month of September. As a part of the budgeting process, Twilith Fencing Company developed the following static budget for September. Actual Results Static Budget Sales volume (in units) 12,000 15,000 Sales revenues $660,000 $750,000 Variable costs 307,200 360,000 Fixed costs 274,800 270,000 Operating profit $ 78,000 $ 120,000