Bordeaux Bread operates a bakery that produces French bread. For last month, the following information is available:

Actual selling price per unit $$2\mathrm{.}00$

Actual variable cost per unit $$1\mathrm{.}25$

Budgeted contribution margin per unit $$0\mathrm{.}82$

REQUIRED:

PART A$.$ Fill in the blanks in the following table:

PART B$.$ Provide three reasons why the actual operating income differs from the budgeted operating income.