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A Corporation sold laser pointers for $11 each in 2017. Its budgeted selling price was $12 per unit. Other information related to its performance is given below Actual Budgeted Units made and sold Variable Costs Fixed Costs 28,000 90,000 $ 55,000 $ 58,000 27,500 3 per unit Actual Flexible-Budget Flexible Sales-Volume Static Results Variances Budget Variances Budget Units sold Revenues (sales) $ Variable costs Contribution margin Fixed costs Operating income 28,000 308,000 90,000 218,000 55,000 163,000 28,000 336,000 84,000 252,000 58,000 194,000 27,500 330,000 82,500 247,500 58,000 189,500 Begin with the flexible-budget variance column, then the sales-volume variance column. Label each variance as favorable (F) or unfavorable (U). (For variances with a $0 balance, make sure to enter "O" in the appropriate field. If the variance is zero, do not select a label.) Actual Flexible Sales-Volume Static Flexible-Budget Variance Results Budget Variance Budget 28,000 336,000 84,000 252,000 58,000 194,000 27,500 330,000 82,500 247,500 58,000 189,500 28,000 Units sold Revenues (sales) $ Variable costs Contribution margin Fixed costs Operating income 308,000 55,000 163,000