Gable, Inc. Flexible Budget Performance Report (partial) For the Month Ended April 30, 2018 Actual Flexible Budget Flexible Results Variance Budget Units Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income 4,000(a) $64,000 (b) 52,000(d) 12,000 15,900() 4,000 (c) S56,000 50,200 5,800 15,000 (k) (9,200) $ (3,900)