The following table contains a hypothetical partial master budget performance report for European Fudge Company. EEB (Click the icon to view the partial master budget performance report.) Fill in the missing amounts. Be sure to indicate whether variances are favorable (F) or unfavorable (U). (Enter the variances as positive numbers. La as favorable (F) or unfavorable (U). If the variance is 0, make sure to enter in a "O". A variance of zero is considered favorable.) Flexible Budget Flexible Actual Variance Budget Volume Variance Master Budget 13,300 13,300 12,600 Sales volume (number of cases sold) 6,000 U 438,900 $ 23,100 F $ $432,900 $ 415,800 Sales revenue ($33 per case) Less variable expenses 2,100 U $ 1,000 F 39,900 2,900 F 2,100 385,700 Sales expense ($3 per case sold) Shipping expense ($1 per case sold) $ 38,900 10,400 383,600 37,800 12,600 365,400 700 U 13,300 20,300 F Contribution margin Less fixed expense Salaries 10,000 9,600 9,600 3,500 352,300 3,5003,500 Office rent $ 370,100 $372,600 Operating income