Doyle & Company uses a standard costing system. The firm provides the following information about the standard cost per unit for their only product:

Price	$120.00
Variable manufacturing costs	$80.00
Fixed manufacturing costs	$20.00
Variable selling costs	$3.00
Fixed selling costs	$12.00
Profit	$5.00

During April, the firm's accounting system reported the following actual income statement:

Revenue	$2,410,740.00
COGS (at standard)	$2,040,000.00
Plus: Manufacturing cost variances	$(8,830.00)
Gross margin	$361,910.00
SGA cost (at standard)	$301,200.00
Plus: SGA cost variances	$(9,457.50)
Profit	$51,252.50

The firm provides the following additional data:

• For April, the firm planned to make 20,000 units and did not plan to increase or decrease its inventory.
• During April, 20,600 units were made but only 20,400 units were sold.
• The firm's fixed overhead spending variance was $3,000 F for April.
• The firm's variable SGA cost variance was $5,107.50 U for April.
• The firm allocates variable SGA costs using the number of units as its cost driver

Questions:

1. What is the flexible budget profit under the gross margin format?
2. What is the flexible budget profit under the contribution margin format?
3. What is the sales volume variance?
4. What is the sales price variance?
5. What is the production volume variance?
6. What is the total variable manufacturing cost variance?
7. What is the fixed SGA cost variance?