Janco Industries has a relevant range extending to 31,000 units each month. The following performance report provides information about Janco's budget and actual performance for April. (Click the icon to view the performance report.) Requirement Fill in all missing numbers in the table. Be sure to label any variances as favorable or unfavorable. (Round intermediary calculations to the nearest cent. Enter the variances as positive numbers. Label each variance as favorable (F) or unfavorable (U). If the variance is 0, make sure to ent - - X Data table Janco Industries Flexible Budget Performance Report: Sales and Operating Expenses For the Month Ended April 30 Flexible budget Flexible Volume Actual variance Budget Variance 26,000 A B D E F Master Budget 31,000 1 Janco Industries Output units 5,400 F $ 242,000 $ 182,000 $ 194,680 Sales revenue Less: Variable expenses Contribution margin Less: Fixed expenses 17,000 24,000 2 Flexible Budget Performance Report: Sales and Operating Expenses 3 For the Month Ended April 30 Flexible budget Flexible Volume Master 4 Actual variance Budget Variance Budget 5 Output units 26,000 ? 31,000 6 Sales revenue $ 242,000 $5,400 F ? ? 2 7 Less: Variable expenses 182,000 ? ? ? $ 194,680 8 Contribution margin ? ? ? 2 ? 9 Less: Fixed expenses 17,000 ? ? 2 ? 24,000 ? ? 10 Operating income ? ? ? Operating income Print Done