Ahlia company produces engine parts for car manufacturers. A new accountant intern at Ahlia has accidently deleted the calculations on the company's variance analysis calculations for the year ended December 31,2020. The following table is what remains of the data. Units sold Revenues (sales) Variable costs Contribution margin Fixed costs Performance Report, Year Ended December 31,2020 Operation Income Actual Results 130,000 $ 715,000 515,000 200,000 140,000 $ 60,000 Flexible- Budget Variances Flexible Sales- Static Budget Volume Budget Variances 120,000 $ 420,000 240,000 180,000 120,000 $ 60,000 Instructions: Calculate all required variance. (If your work is accurate, you will find the total static- budget variance is $0)