Swifty Entertainment Corporation prepared a master budget for the month of November that was based on sales of 187,300 board games. The budgeted income statement for the period is as follows.

Sales Revenue				$3,184,100
Variable expenses
Direct materials		$861,580
Direct labor		355,870
Variable overhead		486,980
Total variable expenses				1,704,430
Contribution margin				1,479,670
Fixed overhead		224,000
Fixed selling and administrative expenses		434,000
Total fixed expenses				658,000
Operating income				$821,670

During November, Swifty produced and sold 153,000 board games. Actual results for the month are as follows.

Sales Revenue				$2,507,000
Variable expenses
Direct materials		$690,800
Direct labor		276,200
Variable overhead		385,800
Total variable expenses				1,352,800
Contribution margin				1,154,200
Fixed overhead		211,000
Fixed selling and administrative expenses		449,000
Total fixed expenses				660,000
Operating income				$494,200

(a-b) (a) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, e.g. 5.25 & all other answers to O decimal places, eg. 125.) Unit 153,000 games $ vi $ Unit 153,000 games $ $ $ vo $ (b) Calculate Swifty's static budget variance for November. (Round answers to decimal places, e.g. 125. Enter all variance amounts as positive values. If variance is zero, select "Not Applicable" and enter for the amounts.) Actual Results Static Budget Variance Unit Sales > $ $ > > Actual Results Static Budget Variance Static Budget > $ $ $ >