Please help with #81 and #82. Thank you so much!

81) Howard Consumer Products Responsibility Report Flexible Budget Variance (F or U) Actual Results Product Type Sales Revenue Sales Volume Variance U 11800 $688,200 309,000 F 11000 Flexible Budget $700,000 320.000 380,000 369.000 11000 379200 Variable Expense Contribution Margin Traceable Fixed Expense Divisional Segment Margin 800 371 000 U 2000 8200 U 2800 82) Focus of the Responsibility Report Brief Discussion of the Focus Responsibility Center Cost Revenue Profit