per tire. Actual results in August $2020$ were $2,700$ tires manufactured and sold at a selling price of $$113$ per tire. The actual total variable costs were $$226,800,$ and the actual total fixed costs were $$48,500.$

Requirement $1.$ Prepare a performance report with a flexible budget and a static budget.

is zero, do not select a label.$)$

Requirement $2.$ Comment on the results in requirement $1.$

The total static$-$budget variance in operating income is