Kanco Industries has a relevant range extending to $31,500$ units each month. The following performance report provides information about Kanco's budget and actual performance for April.

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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.$)$

$\backslash$table$[[$Output units,,$29,000,,,29000,,,,31,500],[$Sales revenue,$$,246,500$$$,5,800,$F$,,4,$U$,,],[$Less: Variable expenses,,$197,200,,$U$,,,F,$$$,195,300],[$Contribution margin,$$,49,300,,$U$,,,$U$,,],[$Less: Fixed expenses,,$19,000,,$F$,,,F,,22,500],[$Operating income,$$,30,300,,$U$,,,$U$,,]]$