Performance Report, June 2017 Actual Static Results Budget 479,000 $ 2,616,600 $ 2,586,600 1,580,700 970,200 $ 1,005,900 490,000 Units (pounds) Revenues Variable manufacturing costs Contribution margin 1,646,400 Joe Halper, the business manager for ice-cream products, is pleased that more pounds of ice cream were sold than budgeted and that revenues were up. Unfortunately, variable manufacturing costs went up, too. The bottom line is that contribution margin declined by $35,700, which is just over 1% of the budgeted revenues of $2,586,600. Overall, Halper feels that the business is running fine