Master Answer is not complete. Flexible Budgets Volume Variances Budget Number of units Sales revenue 35,000 34,000 36,000 $ 1,291,500 $ 1,254,600 $ 1,328,400 $ 36,900 Favorable Variable manufacturing costs Materials 301,000 Labor Manufacturing overhead 129,500 292,400 125,800 309,600 133,200 8,600 Unfavorable 3,700 Unfavorable 223,500 x 211,800 x 235,200x Unfavorable Selling, general and administrative 241,500 234,600 248,400 6,900 Unfavorable 396,000 390,000 402,000 Favorable Fixed costs Manufacturing overhead 132,000 132,000 132,000 0 None Selling, general and administrative 54,000 54,000 54,000 0 None $ 210,000 $ 204,000 $ 216,000 Favorable