The Edinburg Company produces engine parts for car manufacturers. A new accountant intern at Edinburg has accidentally deleted the calculations on the company's variance analysis calculations for the year ended December 31, 2017. The following table is what remains of the data.

Calculate all the required variances. (If your work is accurate, you will find that the total static-budget variance is $0.)

Begin with the flexible budget columns, 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 "0" in the appropriate field. If the variance is zero, do not select a label. Round your answers to the nearest whole dollar.)

X i Data Table Performance Report Year Ended December 31, 2017 Flexible-Budget Flexible Variances Budget Actual Static Sales-Volume Variances Results 100,000 Budget 97,000 Units sold Revenues (sales) $ 650,000 445,000 349,200 213,400 Variable costs Contribution margin 205,000 159,200 Fixed costs 135,800 90,000 45,800 45,800 Operating income