Please show the working note too, I want to learn. Thank you.

Fill in the blank cells Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Enter all variances as positive values. Actual Flexible Budget Variance Flexible Budget Sales-Volume Variance Static Budget Revenue $186,000 $ $21,800 U $ Variable Costs $ $ - $22,100 $ Favourable $32,600 Contribution Margin $119,000 $100,700 U $ $11,300 c U $231,000 Fixed Costs $ $6,850 F $72,300 $47,820 F $ Operating Income $53,550 $93,850 U $36,520 F $110,880 Units Produced and Sold 9,200 1,645 F F Favourable 6,700