Strauss Table Company manufactures tables for schools. The 20X5 operating budget is based on soles of 20.000 units at $200 per table Operating income is anticipated to be $870,000 Budgeted variable costs are $114 per unit, while fixed costs total $850,000. Actual income for 20X5 was a disappointing $796, 720 on actual soles of 18.940 units at an average of $204 each. Actual variable costs were $116 per unit and fixed costs totaled $870,000 Required: Prepare a variance analysis report with both flexible-budget and sales-volume variances