I did wrong the 50%, I only need the calculation of percentage.

Results Variance Budget 100,000 Variance 10,000 Budget 90,000 100,000 0 Units sold F Revenues (sales) $ 650,000 $ 225,000 F $ 435,000 195,000 U 425,000 $ 240,000 42,500 F $ 24,000 U 382,500 216,000 Variable costs Contribution margin 30,000 F 185,000 166,500 215,000 148,500 18,500 F 0 Fixed costs 48,500 U 100,000 100,000 $ 66,500 $ 18,500 U U $ 85,000 $ 18,500 Operating income $ F 66,500 Calculate the total static-budget variance to verify your work is accurate. Determine the labels and then enter the amounts to calculate the static-budget variance. (For variances w field. If the variance is zero, do not select a label. Abbreviation used: CM = contribution margin.) Total flexible-budget variance Total sales-volume variance = Total static-budget variance $ 18,500 U U + $ 18,500 F 0 + = Requirement 2. What are the actual and budgeted selling prices? What are the actual and budgeted variable costs per unit? (Round your answers to the nearest cent.) The actual selling price is $ 6.50 per unit. The budgeted selling price is $ 4.25 per unit. The actual variable cost is $ 4.35 per unit. The budgeted variable cost is $ 2.40 per unit. Requirement 3. Review the variances you have calculated and discuss possible causes and potential problems. What is the important lesson learned here? Actual variable costs increased , causing a(n) unfavorable flexible-budget variable cost variance. This variance could be a result of a(n) increase in direct material prices. (Round percentage to the nearest whole number.) Utica was able to pass most of the change in direct material prices on to its customers. Actual selling price by approximately 50 %, bringing about an offsetting flexible-budget revenue variance. increased