Dawn Co. manufactures and sells toys and the following are :the data for year 2020 Static Actual Budget Results 8,000 9,000 Units Sold 400,000 432,000 Revenues 240,000 285,000 Direct Material 80,000 102,000 Direct Labor 60,000 40,000 Fixed Cost After preparing the level 2 analysis, the flexible budget :variance for revenue equal