13. Garcia Companys most recent data is provided in the report below, however some amounts are missing. The actual sales price per unit was $18 and the actual variable costs per unit equaled $12 per unit. Use the following information to replace the missing amounts. Missing amounts are indicated alphabetically. For each letter in a square below, provide the missing amount on the corresponding line below the report.

Analysis of Operating Income	Actual Results	Flexible Budget Variance	Flexible Budget	Sales-Volume Variances	Master Budget
Units Sold	41,000	A)	B)	C)	40,000
Revenues	D)	$82,000 Un	E)	F)	G)
Variable Costs	H)	$41,000 Fav	I)	$13,000 Un	J)
Fixed Costs	K)	$10,000 Un	L)	M)	$160,000
Operating Income	N)	O)	P)	Q)	R)

Letters D, G, H, N, R and S are work one-half point each. All remaining letters (missing amounts) are worth 1 point each for a combined total of 16 points. Include Fav/Unfav descriptions where appropriate.

A) ______________________ B) _______________________

C) ______________________ D) ______________________ E) ______________________ F) ______________________

G) ______________________ H) ______________________

I) ______________________ J) ______________________

K) ______________________ L) ______________________

M) ______________________ N) ______________________

O) ______________________ P) ______________________

Q) ______________________ R)______________________

S) The Master Budget Variance equals $ _________________________