Joe is the controller of Skev Corp and prepared the following budgeted/actual income statement. After careful review, he determines that the best alternative is to base the budget on a sales volume of 4,000 units and a sales price of $5. At the end of the year, the company had an actual sales volume of 3,000 units. Using the information provided, fill in the Flexible Budget and Favorable/Unfavorable (for flexible budget variance) columns in the table below Favorable (F) or DESCRIPTION Actuals Master Budget Flexible Budget Unfavorable (U) # of Units 3,000 4,000 units $ Sales $18,000 $20,000 $ $ Direct Materials & Direct Labor $10,000 $12,000 $ Variable Overhead $800 $4,000 $ Fixed Overhead $3,500 $2,000