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 favorable.) Janco Industries Flexible Budget Performance Report: Sales and Operating Expenses For the Month Ended November 30 Flexible budget Flexible Volume Actual variance Budget Variance 25,000 Master Budget 32,000 Output units 5,500 F Sales revenue Less: Variable expenses Contribution margin $ 243,000 $ 165,000 195,200 Less: Fixed expenses 18,500 23,500 Operating income Data table A B C D E F 1 Janco Industries 2 Flexible Budget Performance Report: Sales and Operating Expenses 3 For the Month Ended November 30 Flexible budget Flexible Volume Master 4 Actual variance Budget Variance Budget 5 Output units 25,000 ? 32,000 6 Sales revenue $ 243,000 $5,500 F ? ? ? 7 Less: Variable expenses 165,000 ? ? ? 195,200 8 Contribution margin ? ? ? ? ? 9 Less: Fixed expenses 18,500 ? ? ? 23,500 ? ? ? 10 Operating income