ill in the blank cells. actual Flexible budget Variance Flexible budget static budget sales-Volume Variance $12,500 U $325,000 61,315 62,250 287,750 257,500 Revenue Variable costs contribution Margin Fixed costs Operating income units Produced and sold 18,685 U N/A 18,685 U 127,500 11,565 U N/A 11,565 U 130,000 9,250 160,250 9,100