+ 21% 0 15:41 Teks di Bahasa Inggris (Amerika Serikat) belum... pg. 2 Question 3 Barney Entertainment Corporation prepared a master budget for the month of Desember 2020 that was based on sales of 200,000 board games. The budgeted income statement for the period is as follows. $2,400,000 $750,000 250,000 520,000 Sales Revenue Variable expenses: Direct materials Direct labor Variable overhead Total variable expenses Contribution margin Fixed Expenses: Fixed overhead Fixed selling and administrative expenses Total fixed expenses Operating income 1,520,000 880,000 220,000 435,000 655,000 $225,000 During November, Barney produced and sold 190,000 board games. Actual results for the month are as follows. Sales Revenue $2,185,000 Variable expenses: Direct materials $698,000 Direct labor 215,000 Variable overhead 479,000 Total variable expenses 1,392,000 Contribution margin 793,000 Fixed Expenses: Fixed overhead 210,000 Fixed selling and administrative expenses 446,000 Total fixed expenses 656,000 Operating income $137,000 Instruction: Make an analysis of activity variances, revenue and spending variances! = Pg. 3