The following is a partially completed performance report for Surf's Up. i Data Table Surf's Up Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended April 30 Flexible Actual Flexible Budget Variance ? Budget Volume Variance Master Budget Sales volume (number of pools Installed) 5 $ 104,000 ? sell 108,000 ? $ 86,400 Sales revenue Operating expenses: Variable expenses $ ? $ ? 54,000 26,000 $ 57,000 30,3007 45,600 30,300 exible budget are based on Fixed expenses Total operating expenses ume of units on which they are based. Print Done 8. Fill in the missing numbers in the performance report. Be sure to indicate whether variances are favorable (F) or unfavorable (U). (Enter the variances as positive numbers. Label each variance as favorable (F) or unfavorable (U). If the variance is 0, make sure to enter in a "0". A variance of zero is considered favorable.) Surf's Up Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended April 30 Flexible Budget Variance Flexible Budget Actual volume Variance Master Budget Output units (pools installed) $ $ Sales revenue 104,000 108,000 $ 86,400 Operating expenses: Variable expenses 54,000 26,000 57,000 30,300 45,600 30,300 Fixed expenses Total operating expenses