how to know when is favorable and unfavorable in a flex budget income statement?

( for question VI)

Using the base information in IV. show a flex budget income stam inventory) for next year in variable costing format based on unit Assume price will increase to 553 per unit. All other costs with the prior year. Calculate for scenarios for 25.000 units, 30.00 35.000 units sold. (10 points). 50.com aflex budget income statement (no her costs remain consistent or 25.000 units, 30.000 units and 2107 25,000 30,000 Sales : 11325,000 (256x53) | 0 16 ) 1,590,00 sang tac Variable Production: 400,000 ( ) 300 (lux 304 Variable SGA: 150,000 (Part 6) 180.000 ( 20%) Contribution Margon : 775.000 Subbard towy 930,000 ( s t op) Fixed production: 360,000 (Part o) 360,000 (Part 3) Fixed O.H. : 150.000 (Part 3) Net Income : 265,000 470,000 450.000 (16x30x) 118) 180.000 (6 x 20m) *) 30.000 ( s t op) 0.000 (Port o) 360,000 (Part 3) - 150,000 (Part :es 150.000 (PAA: B) 35100D 12 2009 ) 560.000 (16x354) 210.000 C X35%) 1.085,000 (sabhach ) 1.085,00 3601000 (Post :B) 150,000 (Post IB) 575.00 VI. Use the base information in IV and V. The company actually sold 27.000 units at $52.50. Variable production costs were $425,000. Variable SGA was S165,000. Fixed production was $350.000 and fixed SGA was $155.000. Prepare a flex budget report with variances (indicate favorable or unfavorable). (10 points). Budget 1,431,000 (27.000 853) 4321000 (16 x 29,...) 1621000 (6 x 27.60) Sales 16 Variable Produchor 6 variable SGA Actual 1,417,500 (20x20 4251000 (tim) 165,000 Variance 14.000 unfavorable 7,000 Faverable 3,000 Unfavorable Contribution Margin 837,000 350.000 (Gram) 10,000 827.500 9500 Unfavorable 10,000 Faverable 155,00olting 5,000 Unfavorable Fixed Production Fixed SGA 360,000 (Peutis) 150,000 (Portio) 3271000 322,000 5,000 Unfavorable Net Income 5 of 5