The Maryland Cheese Company completed the flexible budget analysis for the second quarter, which is given below.

$\backslash$table$[[,\backslash$table$[[$Actual$],[$Reaults$]],\backslash$table$[[$Flexible$],[$Budget$],[$Varnance$]],,\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Sales$],[$Volume$],[$Vanance$]],,\backslash$table$[[$Subic$],[$Budget$]]],[$Unts$,12810,0,,12810,810,$E$,12000],[$Sules Revenue,$$62790,31,270,$u$,$SG$,0$SO$,4020,F,360,040],[$Vanable Coats,$2360,630,U_{{?}_{?}},26970,11,70,u_{{?}_{?}}{?}_{?},25,270],[$Contrituion Margin,$$38,190,$$$1\mathrm{.}900,$U$,$$$37\mathrm{.}090,12320,F,$$$3,770],[$Find Costs,$4230,230,u_{{?}_{?}},34000,50,,40000],[\backslash$table$[[$Operating$],[$Income$/($Lox$)]],$$$80,$$$2130,u,53090,$$$2320,E,$$$70$