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Calculate Jay Draperies' flexible$-$budget and sales$-$volume variances for $($a$)$ revenues, $($b$)$ variable costs, $($c$)$ fixed costs, and $($d$)$ operating income.

Begin with the flexible$-$budget variance column, then the sales$-$volume variance column. Label each variance as favorable $($F$)$ or unfavorable $($U$).($For variances with a $$0$ balance, make sure to

enter $"0"$ in the appropriate field. If the variance is zero, do not select a label.$)$

Data table

Reference