The Chesapeake Oyster Company completed the flexible budget analysis for the second quarter, which is given below.

$\backslash$table$[[,$Actual Results,$\backslash$table$[[$Flexible$],[$Budget$],[$Variance$]],,\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Sales$],[$Volume$],[$Variance$]],,\backslash$table$[[$Static$],[$Budget$]]],[$Units$,12,800,0,,12,800,800,F_{?},12,000],[$Sales Revenue,$$62,790,$$$1,263,$u$,$$$64,053,$$$4,003,\frac{?}{\text{b}\text{a}\text{r}}(F),$$$60,050$