Dallas Company manufactures things. The current year operating budget is based on sales of 20,000 units at $75 per table. Operating income is anticipated to be $120,000. Budgeted variable costs are $39 per unit while fixed costs total $600,000. Actual Income for the year was $354,000 on actual sales of 21,000 units. Actual variable costs were $35 per unit and fixed costs totaled $570,000. REQUIRED: Prepare a variance analysis report with both flexible budget and sales-volume variances. Complete a table that uses all of the columns below