PROBLEM 10-15 Comprehensive Variance Analysis [L010-1, LO10-2, LO10-3] Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below: Budgeted Actual $450,000 $450,000 Sales (15,000 pools) . Variable expenses 196,290 20,00020,000 216,290 233,710 180,000 200,000 250,000 Contribution margin Fixed expenses: Manufacturing overhead . . Selling and administrative.. 130,000 84,000 130,000 84,000 214,000214,000 $19,710 $ 36,000 Contains direct materials, direct labor, and variable manufacturing overhead. Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to "get things under control." Upon reviewing the plant's income statement, Ms. Dunn