The following information is available for Brownstone Products Company for the month of July:

	Actual			Master Budget
Units		3,800			4,000
Sales revenue		$58,900			$60,000
Variable manufacturing costs		19,800			16,000
Fixed manufacturing costs		14,700			13,700
Variable selling and administrative expenses		8,500			8,000
Fixed selling and administrative expenses		9,900			9,800

Compute the July sales volume variance and the flexible-budget variance for the month in terms of both contribution margin and operating income. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values. )

	flexible budget variance	F or U	sales volume variance	F or U
contribution margin
operating income

Prepare pro forma budgets for activities within its relevant range of operations and prepare a flexible budget for each of the following two output levels:

a. 3,830 units

b 4,230 units

	Flexible budget (a)	Flexible budget (b)	Master Budget
Units			4,000
Sales			$60,000
Variable cost
Manufacturing			16,000
selling and Admin			8,000
Total variable costs			$24,000
Contribution margin			$36,000
Fixed costs:
Manufacturing			13,700
Selling and admin			9,800
Total fixed costs			23,500
Operating income			12,500

if youcan show the formulas i would greatly appreciate it. thank you!!