How to calculate flexible budget, sales and variable cost volume variances based on comparison between master budget and flexible budget?

^{Luncheon Budget}_{Actual results}

Operating funds allocated $31,760 $31,760

Expenses

Variable costs

Meals (1,600 x $13.80) $22,080 (1,820 x 14.50) 26,390

Postage (4,000 x 0.84) $3,360 (5,000 x 0.84) 4,200

Fixed costs Facility $3,000 3,500

Printing $ 1,150 1,150

Decorations $ 1,040 1,040

Speaker's gift $ 330 330

Publicity $ 800 800

Total expenses $ 31,760 37,410

Budget Suprplus (deficit) 0 $(5,650)