Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown y its June contribution format income statement below:

$\backslash$table$[[,\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Actual$],[$Sales $(3,000$ pools$)],[$Variable expenses:$]]],[$Variable cost of goods sold$*,$$$179,000,$$$179,000$