Axel Plumbing Company has three responsibility centers: sales, production, and administration. The following information pertains to the June activities of Axel Plumbing: Budgeted contribution income $32,000 Actual contribution income 54,000 Sales price variance $48,000 F Sales volume variance 80,000 F Net sales volume variance 12,000 F Sales department variable expense variance 36,000 U Sales department fixed expense variance 2,000 U Administration department variances 0 Production department variances 0 Required: Prepare a reconciliation of budgeted and actual contribution income.