Company manufactures tables for schools. The 2014 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 2014 was a surprising $354,000 on actual sales of 21,000 units at $104 each. Actual variable costs were $60 per unit and fixed costs totaled $570,000. Instructions: Prepare a variance analysis report with both flexible-budget and sales-volume variances