Coronado Entertainment Corporation prepared a master budget for the month of November that was based on sales 183,900 board games. The budgeted income statement for the period is as follows. Sales Revenue $2,942,400 Variable expenses Direct materials $809,160 Direct labor 331,020 Variable overhead 570,090 Total variable expenses 1,710,270 Contribution margin 1,232,130 Fixed overhead 229,000 Fixed selling and administrative expenses 439,000 Total fixed expenses 668,000 Operating income $564,130 During November, Coronado produced and sold 155,500 board games. Actual results for the month are as follows. Sales Revenue $2,389,000 Variable expenses Direct materials $672,100 Direct labor 264,400 Variable overhead 471,850 Total variable expenses 1,408,350 Contribution margin 980,650 Fixed overhead 216,000 Fixed selling and administrative expenses 454,000 Total fixed expenses 670,000 Operating income $310,650 Based on the available information, prepare a performance report for management. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Actual Results Flexible Budget Variance Unit Sales $ $ Based on the available information, prepare a performance report for management. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Flexible Budget Sales Volume Variance Static Budget $ $ $