The following is a partially completed performance report for one of Dana Company's subunits.

Subunit X Revenue by prodcut	Actual	Flexible Budget Variance	Flexible Budget	Sales Volume Variance	Static (Master Budget)
WD-40	$630,000			$25,000F	$600,000
WD-60	520,000		$560,000		510,000
WD-80	125,000	5,000F	120,000		140,000
QD-40	225,000		250,000		240,000
QD-60	425,000	5,000U			400,000
Total	$1,925,000				$1890,000

Complete the performance evaluation report for this subunit. (fill the blanks)

Thanks