Classroom Table Company manufactures tables for schools. The current year operating budget is based on sales of 20,000 units at $100 per table. Operating income is anticipated to be $120,000. Budgeted variable costs are $64 per unit, while fixed costs total $600,000. Actual income for the year was $2,184,000 on actual sales of 21,000 units. Actual variable costs were $60 per unit and fixed costs totaled $570,000. Required: Prepare a Level 2 variance analysis report with both flexible-budget and sales-volume variances. UNITS SALES VARIABLE COSTS CONTRIBUTION MARGIN (A) (C) (D) (F) (G) FIXED COSTS NET INCOME (B) (E) Using a level 2 analysis, what is the value of letter A in the variance analysis report provided? Using a level 2 analysis, what is the value of letter B in the variance analysis report provided? Using a level 2 analysis, what is the value of letter C in the variance analysis report provided? Using a level 2 analysis, what is the value of letter D in the variance analysis report provided? $2,184,000 $2,754,000 $36,000 $756,000 Better $600,000 Using a level 2 analysis, what is the value of letter F in the variance analysis report provided? Using a level 2 analysis, what is the value of letter G in the variance analysis report provided? Was the sales-volume variance [S-V VARIANCE] better or worse than expected? Was the flexible budget variances [FB-VARIANCE] better or worse than expected