A Chapter 9 The actual information pertains to the month of September. As part of the budgeting process, Krige Fencing Company developed the following planning budget for September. Kriger is in the process of preparing the flexible budget and understanding the r Actual Results Flexible Budget Planning Master) Budget Sales Volume (in Units) 10,000 12.500 Sales Revenue $500,000 $625,000 Variable Costs $256.000 $300.000 -Contribution $244,000 $325.000 Margin Fixed Costs $229.000 $225.000 Net Operating Income $15,000 $100,000 The flexible budget will report $200,000 $254.000 $320,000 $245000 for variable costs