Consider the following data for Roland Skaft Tax Services: Static budget data: sales, 2,900 clients at $360 each; variable costs, $190 per client; fixed costs, $152,000 Actual results at actual prices: sales, 2,500 clients at $380 per client; variable costs, $515,000 fixed costs, $160,300 Requirements 1. Prepare a summary performance report. 2. Fill in the blanks on the table provided. Requirement 1. Prepare a summary performance report. (Round all answers to the nearest whole dollar. Enter all cost and variance amounts as positive numbers. For variances with a $0 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label.) Actual Results at Actual Activity Level Flexible Budget Variances Flexible Budget for Actual Sales Activity Sales- Activity Variances Static Budget Physical units (clients) Sales Variable costs Contribution margin Fixed costs Operating income Requirement 2. Fill in the blanks on the table provided. (Enter all variance amounts as positive numbers.) Static budget income Variances Sales activity variance Flexible budget variances Actual income