Can you help me with the Operation income in column Volume Variance?

Kanco Industries has a relevant range extending to 30,500 units each month. The following performance report provides information about Kanco's budget and actual performance for April. E (Click the icon to view the performance report.) Requirement Fill in all missing numbers in the table. Be sure to label any variances as favorable or unfavorable. (Round intermediary calculations to the nearest cent. Enter the variances as positive numbers. Label each variance as favorable (F) or unfavorable (U). If the variance is 0, make sure to enter in a "0". A variance of zero is considered favorable.) Flexible Flexible budget variance Volume Variance Actual Budget Master Budget 30,500 Output units 28,000 28.000 Sales revenue $ 252,000 $ $ 246,400 $ 22,000 U $ 268,400 5,600 F 30,800 U 173,600 15,500 F $ Less: Variable expenses Contribution margin 189,100 79,300 25,200 U $ 72,800 $ 6,500 U $ 204,400 $ 47,600 $ 18,000 $ 29,600 $ Less: Fixed expenses 6,000 F 24,000 0 F 24,000 19,200 U $ 48,800 17360 U$ 55,300 Operating income Data Table A B D E F 3 4 1 Kanco Industries 2 Flexible Budget Performance Report: Sales and Operating Expenses 3 For the Month Ended April 30 Flexible budget Flexible Volume 4 Actual variance Budget Variance 5 Output units 28,000 6 Sales revenue $ 252,000 $5,600 F 7 Less: Variable expenses 204,400 ? ? ? $ 8 Contribution margin ? ? 9 Less: Fixed expenses 18,000 10 Operating income ? ? ? ? Master Budget 30,500 ? ? ? ? 189,100 ? ? ? ? ? ? 24,000