12. e answ Contemporary furniture manufactures office desks. The company budgeted to sell 5,000 desks at naterial $200 per desk in 2016. Budgeted costs include $80 variable cost per desk, and $200,000 fixed riance. he direct Total stanc costs/year. In 2016 the company sold 6,000 desks at $190, and incurred $78 variable cost per desk and $220,000 fixed cost for the year Required: Prepare, in proper form, a variance analysis report identifying both fexible budget and sales volume variances. Label all component variances as (favorable) or (U) (unfavorable). ost Varia qual Golc he direct mats 6