Managerial accounting

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Whistler Table Company manufactures tables for schools. The current year operating budget is based on sales of 20,000 units at $100 per table. Operating income is anticipated to be $120,000. Budgeted variable costs are $64 per unit while fixed costs total $600,000. Actual revenue for the year was $2,184,000 on actual sales of 21,000 units. Actual variable costs were $60 per unit and fixed costs totaled $570,000. Required: Required: Prepare a Level 2 Variance analysis (Performance Report) with both flexible-budget and sales volume variances