C B D F H 112 113 114 115 118 119 U/F 110 9 Below are the budget and actual income statements for 1 Qtr along with variance to budget 117 In the space create a flexible budget for the 800 unit level and calculate variances actual versus the flexible budget. Put the number and For U for Favorable or Unfavorable Budget Actual Difference Flexible Budget Difference 120 Units Sales 1.000 800 800 121 122 Costs/Expenses 123 Direct Material Variats 3,000 $ 2,500 (500) F 124 Direct Labor Variable 2,000 1,500 (500) F 125 Variable OH 1,000 750 (250) F 126 Variable Seling 1,500 1.450 (50) F 127 Variable Admin 1,000 800 (200) F 128 129 Fixed OH 2,000 2,100 100 U 130 Fixed Selling 2,500 2,500 131 Fixed Admin 3,000 3,000 132 Total Costs/Expense 16.000 14,600 (1,400) F 133 134 135