Data table A 1 2 3 B C Water Surf Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended April 30 E F Flexible Budget 4 Actual Variance Flexible Volume. Master Budget Variance Budget 5 Sales volume (number of pools installed) 5 ? ? ? $ 100,000 ? $ 105,000 ? $ 84,000 6 Sales revenue 7 Operating expenses: 8 Variable expenses 9 Fixed expenses 10 Total operating expenses $ 56,000 ? $ 58,000 ? $ 46,400 22,000 ? 25,500 ? 25,500 ? ? ? ? ? 8. Fill in the missing numbers in the performance report. Be sure to indicate whether variances are favorable (F) or unfavorable (U). (Enter the variances as positive numbers. Label each variance as favorable (F) or unfavorable (U). If the variance is 0, make sure to enter in a "0". A variance of zero is considered favorable.) Water Surf Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended April 30 Output units (pools installed) Flexible Budget Actual Variance 5 Flexible Budget Volume Variance Master Budget Sales revenue $ 100,000 105,000 Operating expenses: Variable expenses 56,000 58,000 Fixed expenses 22,000 25,500 Total operating expenses $ 84,000 46,400 25,500