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In creating its static budget, La Candelaria plans to sell 1,000 scented candles for cash in its first month in business. The candles cost $5 and sell for $12. Administrative and marketing expenses for the month are projected to be $10,000 paid by EFT during the month. Actual results were 1,100 candles, gross revenues of $12,100, cost of goods sold of $3,850, and SGA of $8,200 resulting in an overall sales volume variance of .