PROBLEM 10-15 Comprehensive Variance Analysis LO10-1, 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: Flexibleu Budget Actual $675.000 $675.000 Sales (15,000 pools)... Variable expenses: ...$ ,890 20,000 481,890 193,110 Variable cost of goods sold . . . 435,000 461 Total variable expenses Contribution margin Fixed expenses: 20,000 455.000 220.000 130,000 84,00084,000 214,000 130,000 Manufacturing overhead Selling and administrative.... . . . 214,000 Net operating income (loss). . . . . . . . . . . . . . . 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