Question 6 (9 marks) The Bird Brainz Corp. (Bird) produces and sells two types of bird cages, deluxe and regular. Bird provided the following data:

Budget Actual Deluxe cage selling price $110.00 $105.00 Regular cage selling price $ 52.00 $ 49.00 Deluxe cage sales in units 25 27 Regular cage sales in units 110 98 Required: Determine the sales revenue flexible budget variance and the sales volume variance for deluxe and regular bird cages. Use the table headings below to formulate your response. (9 marks) Product Actual results at actual sales price Flexible budget variance Flexible budget for actual number of output units Sales volume variance Static (master) budget Deluxe cage Regular cage