Swifty Entertainment Corporation prepared a master budget for the month of November that was based on sales of 197,700 board games. The budgeted income statement for the period is as follows. $3,163,200 $968,730 375,630 652,410 Sales Revenue Variable expenses Direct materials Direct labor Variable overhead Total variable expenses Contribution margin Fixed overhead Fixed selling and administrative expenses Total fixed expenses Operating income 1.996.770 1,166,430 211.000 421.000 632.000 $534,430 During November, Swifty produced and sold 157,000 board games. Actual results for the month are as follows. $2431.000 $757.100 284,500 507,400 Sales Revenue Variable expenses Direct materials Direct labor Variable overhead Total variable expenses Contribution margin Fixed overhead Fixed selling and administrative expenses Total fixed expenses Operating income 1.549.000 882.000 198.000 436,000 634,000 $248,000 Based on the available information, prepare a performance report for management. (If variance is zero, select "Not Applicable" and enter Ofor the amounts.) Actual Results Flexible Budget Variance Sales > > C $