Panco Industries has a relevant range extending to 31,500 units each month. The following performance report provides information about Panco's budget and actual performance for September (Click the icon to view the performance report.) Requirement Fill in all missing numbers in the table. Be sure to label any variances as favorable or unfavorable. (Enter the variances as positive numbers. If the variance is 0, make sure to enter in a "O". Label each variance as favorable (F) or unfavorable (U). Round intermediary calculations to the nearest cent.) Flexible budget Flexible Volume Actual variance Budget Variance Master Budget Output units 29,000 29000 31,500 $ 246,500 $ 5,800 F Sales revenue Less: Variable expenses Contribution margin Less: Fixed expenses Operating income 194,300 195,300 17,000 22,500