Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below: BudgetedActual $310,000 $310,000 Sales (7,000 pools) Variable expenses Variable cost of goods sold Variable selling expenses 110,810 131,685 25,000 25,000 135.810 156.685 174,190 153,315 Total variable expenses Contribution margin Fixed expenses Manufacturing overhead Selling and administrative 66,000 66,000 91,000 91,000 157.000 157.000 S 17,190 $ (3,685) Total fixed expenses Net operating income (loss) Contains direct materials, direct labor, and variable manufacturing overhead