Bach Table Company manufactures tables for schools. The current year operating budget is based on sales of 40,000 units at $50 per table. Operating income is anticipated to be $300,000. Budgeted variable costs are $30 per unit, while fixed costs total $500,000 Actual income for the year was a surprising $2,268,000 on actual sales of 42,000 units Actual variable costs were $33 per unit and fixed costs totaled $550,000 Required: Prepare a Level 2 variance analysis report with both flexible-budget and sales volume variances