The Clarkson Company produces engine parts for car manufacturers. A new accountant intern at Clarkson has accidentally deleted the calculations on the companys variance analysis calculations for the year ended December 31, 2009. The following table is what remains of the data.

Actual Flex-Bud Flexible Sales-Vol Static

Results Variances Budget Variances Budget

Units sold 130,000 125,000

Sales $715,000 $500,000

Var. Costs 515,000 325,000

CM 200,000 175,000

Fixed Costs 140,000 115,000

Op Inc. $60,000 $60,000

In your answers, note all variances as F or U.

Calculate the flexible budget variance for sales.

Calculate the flexible budget variance for fixed costs.

Calculate the sales-volume variance for operating income.

Calculate the sales-volume variance for units sold.

Calculate the static-budget variance for sales.