Janco Industries has a relevant range extending to 32,000 units each month. The following performance report provides information about Janco's budget and actual performance for November. (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 enter in a " 0 ". A variance of zero is considered Tavorable.) Janco Industries 2 Flexible Budget Performance Report: Sales and Operating Expenses 3 For the Month Ended November 30 \begin{tabular}{|l|r|c|c|c|c|c|} \hline & & & \multicolumn{1}{|c|}{Flexiblebudgetvariance} & FlexibleBudget & VolumeVariance & MasterBudget \\ \hline 4 & Actual & 25,000 & & ? & & 32,000 \\ \hline 5 & Output units & $243,000 & $5,500F & ? & ? & ? \\ \hline 6 & Sales revenue & 170,000 & ? & ? & ? & $195,200 \\ \hline 7 & Less:expenses & ? & ? & ? & ? & ? \\ \hline 8 & Contribution margin & ?,500 & ? & ? & ? & 23,500 \\ \hline 9 & Less: Fixed expenses & ? & ? & ? & ? & ? \\ \hline 10 & Operating income & ? & & & ? \\ \hline \end{tabular}