Tech Draperies makes and sells curtains. Information related to its performance in 2020 is given below: (Click the icon to view the information.) (Click the icon to view the partially completed performance report.) Calculate Tech Draperies' flexible-budget and sales-volume variances for (a) revenues, (b) variable costs, (c) fixed costs, and (d) operating income. Begin with the flexible-budget variance column, then the sales-volume variance column. Label each variance as favorable (F) or unfavorable (U). (For variances with a $0 balance, make sure to enter "O" in the appropriate field. If the variance is zero, do not select a label.) Actual Flexible-Budget Flexible Sales-Volume Static Results Variance Variance Budget 1,200 Budget 1,500 Units sold 1,200 Revenues (sales) $ 252,000 165,000 261,600 129,600 327,000 162,000 Variable costs Contribution margin 87,000 71,000 ID000 132,000 69,000 165,000 69,000 Fixed costs 16,000 $ 63,000 96,000 Operating income Actual 1,200 Units made and sold Selling price Variable costs Budgeted 1,500 $218 per curtain $108 per curtain $210 per curtain $ 165,000 Fixed costs $ 71,000 $ 69,000 Actual Results Flexible-Budget Variances Flexible Sales-Volume Budget Variances 1,200 Static Budget 1,500 Units sold 1,200 Revenues (sales) $ 252,000 Variable costs 165,000 $ 261,600 129,600 $ 327,000 162,000 Contribution margin 132,000 87,000 71,000 165,000 69,000 Fixed costs 69,000 $ 16,000 $ 63,000 96,000 Operating income