A) The sales and cost figures for the month of August 2020 are as follows. Variable and fixed costs are all manufacturing costs. Selling, administrative, marketing and other costs are ignored. (10) Budget Marmalade Apple Strawberry Raspberry Mixed Selling Price Variable Cost Fixed Cost Sales Volume $ 4.60 $ 2.60 $50,000 45,000 5.00 2.70 19,000 25,000 5.50 2.90 15,000 10,000 6.00 3.40 6,900 5,000 6.60 3.90 22,000 15,000 100,000 Actual Marmalade Apple Strawberry Raspberry Mixed Selling Price Variable Cost Fixed Cost Sales Volume $ 4.60 $ 2.71 $50,000 57,600 5.20 2.90 20,000 18,000 5.70 3.00 15,000 9,600 6.10 3.50 17,000 13,200 7.00 4.00 21,000 21,600 120,000 CFC uses the variable costing approach for its sales and cost analysis. As part of the management report you are required to calculate the following figures: Budget and actual break-even revenue for each type of spread Operating income in total and for each type of spread