Complete the following flexible budget performance report Income statement Results Actual Variances Flexible Variances Budget Static Budget Budgeted amount per unit Number of 14,000 Units 16,000 Sales revenue 175,000 192,000 Less: (115,000) (128,000) Variable Cost Contribution 60,000 64,000 margin Less: (38,000) (40,000) Fixed Cost Operating Income 22,000 24,000