The Ornate Company has the following information pertaining to the month of March Units of output, actual Fixed costs, actual Operating profit, master budget Sales price variance Beginning and ending inventories Sales volume variance, revenue Budgeted selling price per unit Variable costs, master budget Contribution margin, actual $ 21,000 497,000 $ 220,000 84,000 U 0 $ 300,000 U $ 100 $1,680,000 $ 516,000 Required: Prepare a performance report for March including columns for the (a) actual results, (b) flexible budget, (c) flexible budget variance, (d) master budget, and (e) sales activity variance.