Manco Industries has a relevant range extending to $30,000$ units each month. The following performance report provides information about Manco's budget and actual performance for April. $($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.$)$

Manco Industries

Flexible Budget Performance Report: Sales and Operating Expenses

For the Month Ended April $30$

$\backslash$table$[[$Output units,Actual,Flexible budget,$\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Volume$],[$Variance$]],$Master Budget$],[,25,000,,,,,30,000],[$Sales revenue,$$,240,000$$$,5,000,$F$,,$U$,],[$Less: Variable expenses,,$170,000,17500,$u$,,F,187,500],[$Contribution margin,$$,70,000,,$u$,,$U$,],[$Less: Fixed expenses,,$18,000,,F,,F,25,000],[$Operating income,$$,52,000,,$u$,,$u$,]]$