1-Year Flexible Budget (Answer 7 Questions) Plan Flex Actual Q1 Sales - Units (FINISHED UNITS) Sales - Sale price $17.50 Original Recipe Actual ("Revised" Recipe) RU/FU Cost/RU Cost/FU Plan Flex Actual Cost/FU Cost/RU RU/FU Sales - Total $s $ 700,000 Q2V Variable expenses: DM - Materials (kgs) 2.5 $3.20 $ 260,000 $2.60 Direct labor + overhead $8.00 $ 192,000 0.75 Contribution margin Q31 Contribution margin % Fixed expenses $ 200,000 $ 175,000 Net income $ (195,000) Q41 Q5 QZ Compute: Sales Volume Variance Scroll to Select