Problem 6-27 (Part Level Submission) (a) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, e.g. 5.25 & all other answers to 0 decimal places, e.g. 125.) Unit 193,100 games Sales revenue 17.00 3,282,700 Less : (Veriable expenses Variable expenses Direct material Direct labor Variable overhead 4.30 1.80 2.90 * 9.00 830,330* 347,580 559,990* 1,737,900 1,544,800 Total variable expenses Contribution margin 8.00 Less Fixed expenses 253,600* 501,000 754,600 Overhead Selling and administrative Total fixed expenses Operating income 790,200