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: Budgeted Actual Sales (15,000 pools) . . . . . . . . . . . . . . . . . . . . $450,000 $450,000 Variable expenses: Variable cost of goods sold* . . . . . . . . . . . . 180,000 196,290 Variable selling expenses . . . . . . . . . . . . . . 20,000 20,000 Total variable expenses . . . . . . . . . . . . . . . . . . 200,000 216,290 Contribution margin . . . . . . . . . . . . . . . . . . . . . 250,000 233,710 Fixed expenses: Manufacturing overhead . . . . . . . . . . . . . . . 130,000 130,000 Selling and administrative . . . . . . . . . . . . . . 84,000 84,000 Total fi xed expenses . . . . . . . . . . . . . . . . . . . . 214,000 214,000 Net operating income . . . . . . . . . . . . . . . . . . . $ 36,000 $ 19,710 *Contains direct materials, direct labor, and variable manufacturing overhead. Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to