Exercise $9-5$A $($Algo$)$ Evaluating a cost center including flexible budgeting concepts LO $9-1$

Munoz Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production department's static budget and actual results for Year $3$ follow.

$\backslash$table$[[,$Static Budget,Actual Results$],[$Production in units,$26,000$kits,$28,800$kits