Current Attempt in Progress Crane was about to close the books on the company's second year of business. Things had gone well, but not quite as well as the company had planned. Management had expected sales volume to be 23,600 units, compared to actual sales of 22,000 units. The company's budgeted information is as follows. Sales $26.00$ $ Variable costs: DM 5.70 DL 4.80 Variable-MOH Contribution margin $13.60 Fixed costs: Fixed-MOH Fixed SG\&A Operating income