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7 points (One-half point each numbered question mark) The following information was pulled from McElroy Local Airline's general ledger for the year just ended Abudget prepared at the end of the previous year is provided below The company saw sales skyrocket atter a competitor went out of business Actual results were as follows: 25,000 units were sold at an average price of $39 Costs for direct materials were SIO per pound, for direct labor were $20 per hour 60,000 pounds of direct materials and 6,000 hours of direct labor were used Variable Selling expenses were 5% of sales Fixed selling expenses were $35,000 Fixed overhead was $90,000 Required: Complete the following chart. Assume that in producing25,OOO units, McElroy's has not exceeded its relevant range Revenue Variable Costs Contribution Margin Fixed costs Net Operating Income before taxes Standard cost 21 Static budget (10,000 units) 360,000 210,000 150,000 120,000 Flexible budget (27) (37) (47) actual (77) (87) Spending Variance amount (117) (127) No answers answers Favorable or Unfavorable? No answer needed (147) needed Needed