Divine Muffins sells its muffins to restaurants and coffee houses for an average selling price of $26 per case. The following information relates to the budget for Divine Muffins for this year (all figures are annual totals unless otherwise noted): (Click the icon to view the budget information.) During the year, Divine Muffins actually sold 9,200 cases, resulting in total sales revenue of $246,400. Actual expenses (in total) from this year are as follows: (Click the icon to view the actual expenses.) Budgeted sales in cases Packaging cost per case $ Shipping expense per case..... $ Sales commission expense .... Salaries expense 8,500 cases 2 3 1% of sales price $ 6,100 Office rent.. Depreciation 3,900 3,000 Insurance expense. 2,400 Office supplies expense....... $ 600 Packaging cost.. $ 18,600 Shipping expense...... $ 30,500 Sales commission expense...... $ 2,464 Salaries expense...... $ 6,600 Office rent $ 3,900 Depreciation .. $ 3,000 Insurance expense. $ 1,700 Office supplies expense $ 800 Sales revenue ($26 per case) Variable operating expenses: Packaging expense ($2 per case sold) Shipping expense ($3 per case sold) Sales commissions (1% of sales price) Fixed operating expenses: Salaries Office rent Depreciation Insurance expense Office Supplies expense Total operating expenses For the Year Ended December 31 Flexible Flexible Master Actual Budget Budget Volume Budget 9,200 cases Variance 9,200 cases Variance 8,500 cases