solve A & B

a) Complete the following Performance Report: H- 672,000 Istatic B. Arr flex. 8 / FBY Actual 120,000 units 108,000 T - sales & $540,000 - V man. -- 147, 200 V mitata 54,000 1 * 463,400 CM $380,000 I man 216,000 F mkta ta 113,200 Profit 1168,000 $145,200 61,400 [205,000 -. - - - - - - 37,200 Ft 6) explain using Avy e FBV why profit was higher by 37,200