Whispering was about to close the books on the company's second year of business. Things had gone well, but not quite as well as the company had planned. Management had expected sales volume to be 25,000 units, compared to actual sales of 23,400 units. The company's budgeted information is as follows. Selling price DM cost $27.00 per unit $5.70 per unit DL cost $4.60 per unit Variable-MOH cost $2.00 per unit Fixed-MOH costs $157,000.00 Fixed SG&A costs $113.600.00