Please Can you explain how we found this table in detail.

20)The static budget, at thebeginningo t e mon , or Vintage Wine Company ollows: Static budget: Sales volume: 2000 units; Sales price: $50.00 per unit Variable costs: $13.00 per unit; Fixed costs: $25,500 per month Operating income: $48,500 Actual results, at the end of the month, follows: Actual results: Sales volume: 1900 units; Sales price: $58.50 per unit Variable costs: $16.00 per unit; Fixed costs: $34,300 per month Operating income: nits/Volume ales Revenue* ariable Costs* * ontribution Mar ixed Costs perating ncome/(loss) $46,450 Flexible Actual Budget Results Variance in 190 $111,150 30 400 $80,750 34 300 $16,15 570 $10,45 880 Flexible Bud et 190 $95,00 24 70 $70,30 25 50 Sales Volume Variance 10 U $5000 U 13 F $370 U Static Bud et 200 $100,00 26 oo $74,00 25 50 5 * Sales price per unit x Units ** Variable cost per unit x Units