Enter all variances as positive values.

Actual Flexible Budget Variance Flexible Budget Sales-Volume Variance Static Budget Revenue $238,000 $Answer Answer $Answer $8,500 U $Answer Variable Costs $Answer $Answer Answer $28,290 $Answer Answer $27,900 Contribution Margin $135,000 $38,110 U $Answer $8,890 U $182,000 Fixed Costs $Answer $0 $73,100 $0 $Answer Operating Income $61,900 $38,110 U $Answer $8,890 U $108,900 Units Produced and Sold 9,100 0 Answer Answer Answer 11,000