A portrable speaker or ear bids$-$ which to buy? This is a questiin for many teens as welk as their gift$-$ giving relatives. A similar question weighs on the minds of manufactuerers, only their perspective related to planning for production and sales for the upcoming year. Oriole is one such manufacturer. Before setting firm budgets and targets for the coming year, company management reviews the year just ended. Key informtuon related to last year is as follows. Budgeted volume soeaker $12,095$ ear buds $8,405$ Actual volume $($units$)$ speaker $12,210$ ear buds $6,290$ Budgeted selling orice $($ per unit$)$ speaker $$77$ ear buds $$77$ Actual selling price $($per unit$)$ speaker $$79$ ear buds $$79$ Budgeted variable cost $($per unit$)$ speaker $$28$ ear buds $$19$ Actual variable cost $($per unit$)$ $$19($a$)$ set up a partial income statement through contribution margin for Oriole, recognizing amounts for the actual income statement $,$ flexible budget, and master budget. Use Excel to reference inputbcells for each calculation needed for these partial income statements.