Nanco Industries has a relevant range extending to 30,200 units each month. The following performance report provides information about Nanco's budget and actual performance for September. (Click the icon to view the performance report.) Requirement Fill in all missing numbers in the table. Be sure to label any variances as favorable or unfavorable. (Round intermediary calculations to the nearest cent. Enter the variances as positive numbers. Label each variance as favorable (F) or unfavorable (U). If the variance is 0, make sure to enter in a "0". A variance of zero is considered favorable.) Nanco Industries Flexible Budget Performance Report: Sales and Operating Expenses For the Month Ended September 30 Flexible budget Flexible Volume Actual variance Budget Variance Master Budget Output units 24,000 30,200 Sales revenue $ 226,000 $ 5,200 F Less: Variable expenses 177,600 193,280 Contribution margin Less: Fixed expenses 15,000 22,500 Operating income A B D E F 1 Nanco Industries 2 3 Flexible Budget Performance Report: Sales and Operating Expenses For the Month Ended September 30 Flexible budget Flexible Volume Master Actual variance Budget Variance Budget 4 5 Output units 24,000 ? 30,200 6 Sales revenue $ 226,000 $5,200 F ? ? ? Less: Variable 7 expenses 177,600 ? ? ? $ 193,280 8 Contribution margin ? ? ? ? ? 9 Less: Fixed expenses 15,000 ? ? ? 22,500 ? ? 10 Operating income