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i Data Table X Manco Industries Flexible Budget Performance Report: Sales and Operating Expenses For the Month Ended September 30 Flexible budget Flexible Volume Actual variance Budget Master Budget Variance Output units 27,000 ? 30,800 Sales revenue S 253,500 S 5,100 F Less: Variable expenses 180,900 189.420 Contribution margin Less: Fixed expenses 16,500 ? 12 23,000 Operating income ? ? Print Done