Dawn Co. manufactures and sells toys and the following are the data for year 2020: Actual Results Static Budget Units Sold 9,000 8,000 Revenues 432,000 400,000 Direct Material 285,000 240,000 Direct Labor 102,000 80,000 Fixed Cost 40.000 60,000 After preparing the level 2 analysis, the flexible budget variance for revenue equal: 50.000 U 50.000 F 18.000 U 18.000 F Depending on the data in question 1 After preparing the level 2 analysis, the flexible budget variance for direct material equal: - 30.000 U O 30.000 F 15.000 F 15.000 U Depending on the data in question 1 After preparing the level 2 analysis, the flexible budget variance for operating income equal: 10.000 F 25,000 25.000 F 10.000 U Depending on the data in question 1 After preparing the level 2 analysis, the sales volume variance for direct labor equal: O 12.000 F 10.000 U 10,000 F 12.000 U Depending on the data in question 1 After preparing the level 2 analysis, the sales volume variance for contribution margin equal: O 10,000 F 10.000 U 45,000 F 45,000 U