As the new accountant for Cohen & Co., you have been asked to provide a succinct analysis of financial performance for the year just ended. You obtain the following information that pertains to the company's sole product:

Master ( Static] Actua ] Budget Units 5010 35, BOB 48, BOB SALES $ 404, BOB $ 457, BBB Variable Costs 234, 860 27] , BBB Fixed COSTS 154, 580 142, BOB