Please answer all parts and show your steps!

Amazing Fudge Company Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended December 31 Flexible Budget Flexible Actual Variance Budget Volume Variance Master Budget Sales volume (number of cases sold) 12,900 12,900 12,100 Sales revenue ($28 per case) 355,700 S 361,200 338,800 Less variable expenses 25,000 48,800 281,900 25,800 51,600 283,800 24,200 48,400 266,200 Sales expense ($2 per case sold) Shipping expense ($4 per case sold) Contribution margin Less fixed expenses Salaries 12,100 10,500 10,500 ice ren 2,600 2,600 2,600