Question 2 8 marks Whistler Table Company manufactures tables for schools. The current year operating budget is based on sales of 20,000 units at $100 per table. Operating income is anticipated to be $120,000. Budgeted variable costs are $63 per unit while fixed costs total $600,000. Actual income for the year was $354,000 on actual sales of 21,000 units. Actual variable costs were $60 per unit and fixed costs totaled $570,000. REQUIRED: Prepare a variance analysis report with both flexible budget and sales-volume variances