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

Revenue $229,000 $Answer Answer $Answer $7,400 U $Answer

Variable Costs $Answer $Answer Answer $23,640 $Answer Answer $33,700

Contribution Margin $104,000 $92,660 U $Answer $2,660 F $194,000

Fixed Costs $Answer $22,200 F $79,400 $21,480 F $Answer

Operating Income $46,800 $70,460 U $Answer $24,140 F $93,120

Units Produced and Sold 9,800 1,222 F Answer Answer Answer 7,300