AP-5A LO 2 Fill in the blank cells. Actual Flexible Budget Variance Flexible Budget Sales-Volume Variance Static Budget Revenue $220,000 $32,500 U Variable Costs 21,315 24,500 Contribution Margin 200,000 3,815 F 29,315 U 225,500 Fixed Costs N/A 77,500 N/A 122,500 3,815 F 29,315 U 148,000 Operating Income Units Produced and Sold 8,700 10,000