Actual Flexible Static

Results Budget Budget

Sales volume (in units) 14,000 17,000

Sales revenues $742,000 $ $901,000

Variable costs 308,000 $ ________ 376,210

Contribution margin 434,000 $ 686,090

Fixed costs 275,400 $ ________ 268,600

Operating profit $158,600 $ $256,190

The flexible budget will report ________ for variable costs.

A) $309,820

B) $456,826

C) $374,000

D) $376,210