ning Static Sales Flexible Flexible Actual ivity 4 Budget Volume Budget Budget Results (BP*BQ) Variance (BP*AQ) Variance (AP*AQ) Units sold 12,000 13,000 13,000 Revenue $765,000 Variable 424,000 Cost Contribution 341,000 margin Fixed Cost 220,000 220,000 Operating $121,000 $845,000 445,000 400,000 280,000 $120,000 Learning Actual Static Activity 4 Results Budget Variances Units sold 13,000 Revenue $845,000 Static Budget 12,000 $765,000 424.000 Variable 445,000 Cost 341,000 Contribution 400,000 margin 220,000 Fixed Cost 280,000 $121,000 Operating $120,000 Income