Actual Flexible Budget Variance Flexible Budget Sales$-$Volume Variance Static Budget

Revenue $$188,000$ $Answer

$10200$

Answer

Unfavorable

$Answer

$198200$

$$16,700$ U $Answer

$214900$

Variable Costs $Answer

$99000$

$Answer

$73110$

Answer

Unfavorable

$$25,890$ $Answer

$2010$

Answer

Favorable

$$27,900$

Contribution Margin $$89,000$ $$83,310$ U $Answer

$172310$

$$14,690$ U $$187,000$

Fixed Costs $Answer

$48950$

$$26,650$ F $$75,600$ $$21,640$ F $Answer

$97240$

Operating Income $$40,050$ $$56,660$ U $Answer

$96710$

$$6,950$ F $$89,760$

Units Produced and Sold $8,5001$ F Answer

Answer

Answer

Unfavorable

$13,700$