2. Halima & Co. has prepared the following fixed budget for the year 20X9: Sales Production 9,000 units 9,000 units $ Direct materials 40,000 Direct labour 15,000 Variable overheads 10,500 Fixed overheads 8,000 Budgeted selling price $12 per unit. At the end of the year, the following costs had been incurred for the actual production of 11,000 units. $ Direct materials 50,000 Direct labour 18,500 Variable overheads 13,000 Fixed overheads 9,000 The actual sales were 13,000 units at $13 per unit.