Divine Muffins sells its muffins to restaurants and coffee houses for an average selling price of $31 per case. The following information relates to the budget for Divine Muffins for this year (all figures are annual totals unless otherwise noted.

During the year, Divine Muffins actually sold 9,200 cases, resulting in total sales revenue of $293,300. Actual expenses (in total) from this year are as follows:

Budgeted sales in cases . . . . . . . .	8,700 cases
Packaging cost per case . . . . . . . .		$2
Shipping expense per case . . . . . .		$5
Sales commission expense . . . . . .	3% of sales price
Salaries expense . . . . . . . . . . . . . .		$6,100
Office rent . . . . . . . . . . . . . . . . . . . .		$3,300
Depreciation . . . . . . . . . . . . . . . . . .		$2,500
Insurance expense . . . . . . . . . . . . .		$1,700
Office supplies expense . . . . . . . .		$900

Packaging cost . . . . . . . . . . . . . . . . . . .	$19,100
Shipping expense . . . . . . . . . . . . . . . . .	$47,900
Sales commission expense . . . . . . . . .	$8,799
Salaries expense . . . . . . . . . . . . . . . . .	$7,600
Office rent . . . . . . . . . . . . . . . . . . . . . . .	$3,300
Depreciation . . . . . . . . . . . . . . . . . . . . .	$2,500
Insurance expense . . . . . . . . . . . . . . . .	$1,400
Office supplies expense . . . . . . . . . . . .	$1,100

Flexible		Flexible			Master
	Actual	Budget		Budget	Volume		Budget
	9,200 cases	Variance		9,200 cases	Variance		8,700 cases
Sales revenue
($31 per case)

Variable operating expenses:
Packaging expense ($2 per case sold)
Shipping expense ($5 per case sold)
Sales commissions (3% of sales price)

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Fixed operating expenses:
Salaries
Office rent
Depreciation
Insurance expense
Office Supplies expense

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Total operating expenses