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$204,000, and the actual total foed conts were $4,000 Feed the Requirement 1. Prepare a performance report win a flexible budget and a static budget. Requlement 2. Comment on the reaula in sequirement 1. The latal statio budpet variance in cperaina heome is There is ain) fotai Fexble-budget variance and ain) 1ales-volume warance, The sales volume variance ariese is: ley because octual units. manufactured and sold were primarily ote hunit vanatile costs