The following information was used to prepare column A and B of the performance report below: MASTER (STATIC) ACTUAL RESULTS BUDGET 2500 units 2000 units $200 $200 Direct materials per unit $45 Direct labour per unit $22 $25 Performance Report #1 COLUMN A COLUMN B margin Static Volume Flexible ( Master) Variance Budget Variance Budget Sales $500,000 $400,000 F K Variable costs Direct materials 150,000 G L Direct labour 5_5, 000 H Total variable costs 205, 000:: l N Contribution $295,00- J O