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: Flexible Budget Actual Sales (3,000 pools) $ 250,000 $ 250,000 Variable expenses: Variable cost of goods sold* 53,430 67,000 Variable selling expenses 26,000 26,000 Total variable expenses 79,430 93,000 Contribution margin 170,570 157,000 Fixed expenses: Manufacturing overhead 67,000 67,000 Selling and administr