Complete the following table. Be sure to designate whether a variance is favorable or unfavorable. Flexible Budget variance Actual Volume Flexible Budget Variance Master Budget 13,400 batches 12,100 batches Sales Revenue ($26 per batch) $344,900 $314,600 Variable Operating Expenses: | Sales expense ($2 per batch) 26.300 T L 24,200 Shipping expense ($1 per batch) 12,600 12,100 Fixed Operating Expenses Salaries 10,300 9,800 Office Rent 1,000 1,000 Total Operating Expenses $50,200 $47,100 $267,500 Operating Income $294,700