Main Street Muffins sells its muffins to restaurants and coffee houses for an average selling price of $26 per case. The following information relates to the budget for Main Street Muffins for this year (all figures are annual totals unless otherwise noted): (Click the icon to view the budget information) During the year, Main Street Muffins actually sold 9,500 cases, resulting in total sales revenue of $255,200. Actual expenses (in total) from this year are as follows: (Click the icon to view the actual expenses.) Data table 9,100 cases Budgeted sales in cases ....... Packaging cost per case ..... $ Shipping expense per case..... $ 1 2 Sales commission expense ... 5% of sales price 6,500 Salaries expense $ Office rent .. $ 3,900 . ..$ 2,500 Depreciation .... Insurance expense. Office supplies expense $ 1,800 $ 900 ... Print Done Packaging cost $ 10,600 Shipping expense.. ....$ 19,500 Sales commission expense......$ 12,760 Salaries expense. $ 7,300 Office rent. $ 3,900 Depreciation $ 2,500 Insurance expense $ 1,600 Office supplies expense $ 1,600 . --- Actual Budget Budget Variance 9,500 cases Varlanco 9,500 cases 9,100 cases Sales revenue $ 236,600 255,200 $ 8,200 $ 247,000 $ 10,400'F'S 1.100 u 400 U 10,600 19,500 12,760 9,500 19.000 500 U 800 U 9,100 18,200 11,830 410U 12,350 520 ($26 per case) Variable operating expenses Packaging expense (91 per case sold) Shipping expense ($2 per case sold) Sales commissions (5% of sales price) Fixed operating expenses Salaries Office rent Depreciation Insurance exponse Office Supplies expense Total operating expenses 7,300 800 3,900 6,500 3,900 2,500 1.800 900 6,500 3,900 2,500 1.800 900 2,500 1,600 200 700 1,600 59,760 3,310 58,450 1.720 54,730 -- han