Windsor Company's actual results reveal that it was profitable in the sale of its star product: a high$-$end spot$-$cleaning vacuum for upholstery. But it was not nearly as profitable as management had hoped. Windsor's actual income statement and master budget income statement are as follows. In order to keep the focus on product costs, SG&A costs were omitted.

$\backslash$table$[[,$Actual Results,Flexible Budget,Master Budget$],[$Units sold,$10,000,,12,000],[$Revenues$,$$$1,510,000,,$$$1,860,000$