2 3 Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended April 30 Actual Flexible Budget Variance 4 5 Sales volume (number of pools installed) 5 ? ? Flexible Volume Master Budget Variance Budget ? 4 $ 110,000 ? $ 114,000 ? $ 91,200 6 Sales revenue 7 Operating expenses: CO 8 Variable expenses 9 Fixed expenses 10 Total operating expenses $ 54,000 ? $ 57,000 ? $ 45,600 25,000 ? 28,700 ? 28,700 ? ? ? ? ?