Find the values of the missing items. Assume that the actual sales volume equals actual production volume. (There are no inventory level changes.)

	Reported Income Statement (2,500 units)	Manufacturing Variance		Marketing and Administrative Variance		Sales Price Variance		Flexible Budget (2,500 units)	Sales Activity Variance		Master Budget (2,600 units)
Sales revenue	$125,000							$130,000
Variable manufacturing costs		$4,000	F						1,540	F
Variable marketing and administrative costs											15,600
Contribution margin	$78,300