BUSINESS SOLUTIONS Desk sales Chair sales Variable expenses Contribution margin Fixed expenses income from operations Flexible Budget Performance Report For Quarter Ended June 30 Flexible Budget Actual Results Variance 191.700S 190 280 $ 1,420 36,210 37 275 1,055 139, 160 88,750 34.000 35,500 $ 54,750 Fav./Unr. Unfavorable Favorable Unfavorable Unfavorable Unfavorable Unfavorable