Campbell Company has provided the following for the year.

Budget

Sales $ $510,000$

Variable product costs $193,000$

Variable selling expense $49,000$

Other variable expenses $2,800$

Fixed product costs $16,300$

Fixed selling expense $23,600$

Other fixed expenses $1,500$

Interest expense $710$

Variances

Sales $8,300$ U

Variable product costs $4,800$ F

Variable selling expense $1,900$ U

Other variable expenses $1,700$ U

Fixed product costs $240$ F

Fixed selling expense $420$ F

Other fixed expenses $190$ U

Interest expense $140$ F

Required

a$.$ Prepare in good form a budgeted and actual income statement for internal use. Separate operating income from net income in the statements and indicate whether each variance is favorable $($F$)$ or unfavorable $($U$).($Select "None" if there is no effect $($i$.$e$.,$ zero variance$).)$