Complete the flexible budget variance analysis by filling in the blanks in the partial flexible budget performance report for 5000 travel locks for Gray Inc.

(For variances with a $0 value, make sure to enter "O" in the appropriate cells.) Gray, Inc. Flexible Budget Performance Report (partial) For the Month Ended April 30, 2018 Actual Flexible Budget Flexible Results Variance Budget Units Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income 5,000 75,000 51,900 23,100 15,500 7,600 5,000 65,000 50,000 15,000 14,600 400