The following table contains a hypothetical partial master budget performance report for Divine Fudge Company [Click the icon to vew the partist master budgot performanco repert.) Fill in the missing amounts, Be sure to indicate whether vaciances are favorable (F) or untavorable (U). (Enter the variances as postive nunbers. Label each valince as favorable (F) or unfavorable (U). If the variance is 0 , make sure to onter in a " 0 ". A variance of rero is considered favorable,) Divine Fudge Company Flexible Budget Performance Report: Sales and Operating Expenses For Year Ended December 31 \begin{tabular}{|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F \\ \hline 1 & \multicolumn{6}{|c|}{ Divine Fudge Company } \\ \hline 2 & \multicolumn{6}{|c|}{ Flexible Budget Performance Report: Sales and Operating Expenses } \\ \hline 3 & \multicolumn{6}{|c|}{ For the Year Ended December 31} \\ \hline 4 & & Actual & \begin{tabular}{c} Flexible Budget \\ Variance \end{tabular} & \begin{tabular}{l} Flexible \\ Budget \end{tabular} & \begin{tabular}{l} Volume \\ Variance \end{tabular} & \begin{tabular}{l} Master \\ Budget \end{tabular} \\ \hline 5 & Sales volume (number of cases sold) & 13,100 & & 13,100 & & 12,200 \\ \hline 6 & Sales revenue ( $31 per case) & \$ 401,100 & & $406,100 & & $378,200 \\ \hline 7 & Less variable expenses: & & & + & & \\ \hline 8 & Sales expense (\$1 per case sold) & 12,100 & & $13,100 & & \$ 12,200 \\ \hline 9 & Shipping expense (\$3 per case sold) & 36,700 & & 39,300 & & 36,600 \\ \hline 10 & Contribution margin & 352,300 & & 353.700 & & 329.400 \\ \hline 11 & Less fixed expenses: & & & & & \\ \hline 12 & Salaries & 11,700 & & 10,800 & & 10,800 \\ \hline 13 & Otfice rent & 2,900 & & 2,900 & & 2,900 \\ \hline 14 & Operating income & $337,700 & is & s 340,000 & & $315,700 \\ \hline \end{tabular}