Complete the flexible budget variance analysis by filling in the blanks in the partial flexible budget performance report for 9,000 travel locks for Gianni, Inc. (Click the icon to view the report.) Data table Flexible Budget Performance Report (partial) For the Month Ended April 30, 2024 Gianni, Inc. Actual Flexible Budget Flexible Flexible Budget Performance Report (partial) Results Variance Budget For the Month Ended April 30, 2024 Units 9.000 0.00 9,000 Actual Results Flexible Budget Variance Flexible Budget Sales Revenue $ 153,000 $ 135,000 Units 9.000 (a) 9,000 52,200 49,600 Variable Costs Sales Revenue $ 153,000 (b) (c) S 135,000 Contribution Margin 100,800 85,400 Variable Costs 52,200 (p) (e) 49.600 15,500 14,800 Fixed Costs Contribution Margin 100,800 (g) 85,400 $ 85,300 $ 70,600 Operating Income Fixed Costs 15,500 (h) 0 14.800 Operating Income $ 85,300 (k) S 70,600