Brodrick Company expects to produce 21,300 units for the year ending December 31. A flexible budget for 21,300 units of production reflects sales of $575,100; variable costs of $63,900; and fixed costs of $143,000.

Assume that actual sales for the year are $663,800 (26,400 units), actual variable costs for the year are $113,500, and actual fixed costs for the year are $131,000. Prepare a flexible budget performance report for the year.

BRODRICK COMPANY
Flexible Budget Performance Report
For Year Ended December 31
	Flexible Budget	Actual Results	Variances	Favorable/ Unfavorable
Contribution margin