Complete the flexible budget variance analysis by filling in the blanks in the partial flexible budget performance report for $3,000$ travel locks for Gavin, Inc.

View the report.

$\backslash$table$[[\backslash$table$[[$Gavin$,$ Inc.$],[$Flexible Budget Performance Report $($partial$)],[$For the Month Ended April $30,2025]]],[,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Flexible Budget$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$]]],[$Units$,,3,000,($a$),,,3,000],[$Sales Revenue,$$,54,000,($b$),($c$),$$$,48,000],[$Variable Costs,,$51,800,($d$),($e$),,50,300],[$Contribution Margin,,$2,200,($f$),(g),,(2,300)$