Actual Variance Master Budget 400.000 - 4,800,000 425,000 5,100,000 25,000 30,000 Units Sales Variable Costs: Utilities Maintenance Supplies Variable Payroll Total Variable Costs Contribution Margin Fixed Costs: Management Salaries Rent Depreciation Total Fixed Costs Operating Income 196,000 300,000 240,000 3,200,000 3.936.000 864,000 217,000 288,000 225.000 3,488,000 4,218,000 882,000 21,000 12,000 15,000 288,000 282,000 18,000 680,000 36,000 55,000 771,000 93,000 680,000 36,000 55.000 771.000 111.000 -18,000 Flexible Budget Flex Budget Actual Units Sales Variable Costs: Utilities Maintenance Supplies Variable Payroll