Master Budget: 4,000 units
Sales revenue: $60,000
Variable manufacturing costs: $16,000
Fixed manufacturing costs: $13,300
Variable selling and administrative expenses: $8,000
Fixed selling and administrative expenses: $10,200
Actual: 3,900 units
Sales revenue: $60,400
Variable manufacturing costs: $20,400
Fixed manufacturing costs: $14,200
Variable selling and administrative expenses: $9,100
Fixed selling and administrative expenses: $10,500