7-36 Comprehensive variance analysis review. Omega Animal Health, Inc. produces a generic medication used to treat cats with feline diabetes. The liquid medication is sold in 100 ml vials. Omega employs a team of sales representatives who are paid varying amounts of commission. Given the narrow margins in the generic veterinary drugs industry, Omega relies on tight standards and cost controls to manage its operations. Omega has the following budgeted standards for the month of April 2017: Average selling price per Vial Total direct materials cost per vial Direct manufacturing labor cost per hour Average labor productivity rate (vials per hour) Sales commission cost per unit Fixed administrative and manufacturing overhead 5 9.40 $ 3.90 $ 17.00 100 $ 0.76 $ 800,000 Omega budgeted sales of 800,000 vials for April. At the end of the month, the controller revealed that actual results for April had deviated from the budget in several ways: Unit sales and production were 80% of plan. Actual average selling price increased to $9.50. Productivity dropped to 80 vials per hour. Actual direct manufacturing labor cost was $17.30 per hour. Actual total direct material cost per unit increased to $4.20. Actual sales commissions were $0.74 per unit. Fixed overhead costs were $30,000 above budget. Calculate the following amounts for Omega for April 2017: Required: Static-budget and actual operating income Static-budget variance for operating income Flexible-budget operating income Flexible-budget variance for operating income Sales-volume variance for operating income Price and efciency variances for direct manufacturing labor 3999591\"? Flexible-budget variance for direct manufacturing labor