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Oriole Entertainment Corporation prepared a master budget for the month of November that was based on sales of 181,000 board games. The budgeted income statement for the period is as follows. Sales Revenue $3,077.000 Variable expenses Direct materials $796,400 Direct labor 325.800 Variable overhead 470,600 Total variable expenses 1.592.800 Contribution margin 1.484,200 Fixed overhead 222,000 Fixed selling and administrative expenses 432,000 Total fixed expenses 654,000 Fixed selling and administrative expenses 432,000 Total fixed expenses 654,000 Operating income $830,200 During November, Oriole produced and sold 156,700 board games. Actual results for the month are as follows. Sales Revenue $2.571.900 Variable expenses Direct materials $676,580 Direct labor 268,460 Variable overhead 397.120 Total variable expenses 1,342.160 Contribution margin 1.229.740 576 Contribution margin 1.229,740 209.000 447.000 Fixed overhead > Fixed selling and administrative expenses Total fixed expenses Operating Income 656,000 $573,740 (a-b) Your answer is correct. (a) Prepare a flexible budget for November (Round unit answers to 2 decimal places.e.g. 525 & all other answers to decimal places c. 125 Unit 156.700 games Sales revenue 17.00 $ 2663900 Less Variable expenses Direct material 4.40 6894801 Direct labor 1.80 282060 Variable overhead 26 407420 Total variable expenses 880 1378960 1284940 B20 Contribution martin Les FlexDenses Less Fixed expenses Overhead V 222000 Selling and administrative 432000 Total fed expenses 654000 Operating income 630940 (b) Calculate Oriole's static budget variance for November. (Round answers to decimal places, es. 125. Enter all variance amounts as positive values. If variance is zero, select "Not Applicable and enter for the amounts.)