S-M:8-3 Calculating flexible budget variances Complete the flexible budget variance analysis by filling in the blanks in the partial flexible budget performance report for 9,000 travel locks for Grant, Inc. GRANT, INC. Flexible Budget Performance Report (partial) For the Month Ended April 30, 2024 Actual Flexible Budget Flexible Results Variance Budget Units 9,000 (a) 9,000 Sales Revenue $ 126,000 (b) (c) $108,000 Variable Costs 52,300 (d) (e) 50,300 Contribution Margin 73,700 (f) (g) 57,700 Fixed Costs 16,100 (h) (i) 14,900 Operating Income $ 57,600 (j) (k) $ 42,800