Chocolate Muffins sells its muffins to restaurants and coffee houses for an average selling price of $34 per case. The following information relates to the budget for Chocolate Muffins for this year (all figures are annual totals unless otherwise noted): Sales revenue ($34 per case) Chocolate Muffins Flexible Budget Performance Report - Sales and Operating Expenses For the Year Ended December 31 Flexible Actual Budget Flexible Budget Comprehensive Volume Budget 7,900 cases Variance 7,900 cases Variance 7,300 cases