Solitaire Companys fixed budget performance report for June follows. The $307,500 budgeted expenses include $254,200 variable expenses and $53,300 fixed expenses. Actual expenses include $62,200 fixed expenses.

	Fixed Budget			Actual Results			Variances
Sales (in units)		8,200			10,600
Sales (in dollars)	$	410,000		$	530,000		$	120,000	F
Total expenses		307,500			371,000			63,500	U
Income from operations	$	102,500		$	159,000		$	56,500	F