The actual information pertains to the month of June. As a part of the budgeting process, Great Cabinets Company developed the following static budget for June. Great Cabinets is in the process of preparing the flexible budget and understanding the results.

Actual Flexible Static

Results Budget Budget

Sales volume (in units) 18,000 23,000

Sales revenues $900,000 $ $1,150,000

Variable costs 360,000 $ ________ 463,910

Contribution margin 540,000 $ 686,090

Fixed costs 275,300 $ ________ 269,500

Operating profit $264,700 $ $416,590

The flexible budget will report ________ for variable costs.