analysis of actual budget and master budget to determine flexible budget info. (question attached). The given solution is 409200 but i need help with the step by step

45 The following table contains a hypothetical partial master budget performance report for Sweet Chocolates. Sweet (fl-roadste- Flexible Budget Performance Report - Sales and Operating Expenses For Year Ended December 31 Flexible Actual Budget Masher Budget Sales volume [batches sold] 13,200 12,000 Sales revenue [$31 perbatch} S 404.200 3 32,000 Operating expenses: Vanab'e operarmg expenses: Sales expense ($5 per batch sold} 5 63.300 5 60000 Shipping expense (52 per batch sold) 24.500 24.000 Fixed operatmg expenses.- Salades 10.900 10.100 Ofce rent 2,900 2,900 5 102.100 8 9?. 000 Total operating expenses 4. The sales revenue shown on exible budget should be A. 13,200 B. 404,200 C. 372,000 D. 409,200