Complete the flexible budget variance analysis by filling in the blanks in the partial flexible budget performance report for 4,000 travel locks for Gianni, Inc. (Click the icon to view the report.) (For variances with a $0 value, make sure to enter "0" in the appropriate cells.) Gianni, Inc. Flexible Budget Performance Report (partial) For the Month Ended April 30, 2024 Actual Flexible Budget Flexible Results Variance Budget Units 4,000 4,000 Sales Revenue $ 72,000 $ 64,000 Variable Costs 51,600 49,700 Contribution Margin 20,400 14,300 Fixed Costs 15,800 14,500 $ 4,600 $ Operating Income (200)