Output units (pools installed) Sales revenue Operating expenses: Surf Land Flexible Budget Performance Report: Sales and Operating Expenses. For the Year Ended April 30 Flexiple Budget Actual Variance 5 $ 100,000 Flexible Budget Volume Variance Master Budget 5 U$ 105,000 $ 84,000 Variable expenses 65,000 F 68,000 U 54,400 Fixed expenses 20,000 F 23,600 23,600 F $ 91,600 D Total operating expenses 1 2 3 B Surf Land Flexible Budget Performance Report: Sales and Operating Expenses. For the Year Ended April 30 E F 4 Actual Flexible Budget Variance Flexible Volume Budget Variance Master Budget 5 Sales volume (number of pools installed). 5 ? ? ? $ 100,000 ? $ 105,000 ? $ 84,000 6 Sales revenue 7 Operating expenses: 8 Variable expenses 9 Fixed expenses $ 65,000 ? $ 68,000 20,000 ? 23,600 ? ? ? ? ? ? $ 54,400 23,600 2 10 Total operating expenses