11. Vandall Corporation manufactures and sells a single product.The company uses

11. Vandall Corporation manufactures and sells a single product.The company uses units as the measure of activity in its budgetsand performance reports. During April the company budgeted for7300 units but its actual level of activity was 7340 units. Thecompany has provided the following data concerning the formulasused in its budgeting and its actual results for April: