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Round all answers to the nearest whole number.

Enter all variances as positive values.

$\backslash$table$[[,$Actual,Flexible Bu$,$riance,Flexible Budget,Sales$-$Vol,iance,Static Budget$],[$Revenue$,$$$204,000,$$$,,$$$,$$$21,400,U,],[$Variable Costs,$$,$$$,,$$$28,560,$$$,,$$$28,900$