P4. PROFIT CENTER PERFORMANCE REPORT. THISTLE COMPANY ORIGINAL BUDGET ACTUAL RESULTS Number of Units 8,600 9,000 Sales $ 215,000 $ es 230,000 Variable Costs: Materials Labor 51,600 55,000 43,000 46,000 Overhead 25,800 25,000 Selling & Administrative 17,200 17,000 Total Variable Costs 137,600 143,000 Contribution Margin $ 77,400 $ 87,000 Fixed Costs: Manufacturing 18,000 17,000 Selling & Administrative 37,000 38,000 Total Fixed Costs 55,000 55,000 Operating Income $ 22,400 $ 32,000