Oscar Joyous has sales of 15,000 units of its product at a unit price of $7.50 Actual sales for the year were 14,100 units at $9.00 each. Variable costs were budgeted at $2.60 per unit, and actual variable costs were $2.70 per unit. Actual fixed costs of $46,000 exceeded budgeted fixed costs by $2,000.

Requirement

Prepare Root