Actual	Flexible Budget Variance		Flexible Budget	Sales-Volume Variance		Static Budget
Revenue	$197,000	$Answer	AnswerFavorableUnfavorable Mark 1.00 out of 1.00	$Answer	$7,400	U	$Answer
Variable Costs	$Answer	$Answer	AnswerFavorableUnfavorable Mark 1.00 out of 1.00	$31,940	$Answer Mark 1.00 out of 1.00	AnswerFavorableUnfavorable Mark 1.00 out of 1.00	$29,100
Contribution Margin	$91,000	$139,760	U	230760 Mark 1.00 out of 1.00	$10,240	U	$241,000
Fixed Costs	50050 Mark 1.00 out of 1.00	$21,450	F	$71,500	$53,820	F	$Answer Mark 0.00 out of 1.00
Operating Income	$40,950	$118,310	U	159260 Mark 1.00 out of 1.00	$43,580	F	$115,680
Units Produced and Sold	8,700	1,389	F	7311 Mark 1.00 out of 1.00	1211 Mark 1.00 out of 1.00	AnswerFavorableUnfavorable Mark 1.00 out of 1.00	6,100