The Pittman Company produces engine parts for car manufacturers. A new accountant intern accidentally deleted the calculations on the company's variance analysis for the year ended December 31, 2019. The data remaining is found in the table below. Requirement 1: (a) What is the total-static budget variance? (b) What is the actual selling price per unit? (c) What is the budgeted selling price per unit? (d) What is the actual variable cost per unit? (e) What is the budgeted variable cost per unit? Requirement 2: Calculate the total-static budget variance. If your work is accurate, you will find that the total-static budget variance is $0. You will have to type your schedule and fill in all of the information as this is an essay question. Begin by calculating the Flexible Budget Column. Next calculate the Flexible Budget Variance Column and indicate whether the variance is favorable (F) or unfavorable (U). Next calculate the Sales Volume Variance Column and indicate whether the variance is favorable (F) or unfavorable (U). You will have to type your schedule and fill in all of the information. Actual Results 100,000 Flexible Budget Variance F Sales F or Flexible Volume or U Budget Variance U Static Budget 91,000 Units sold Revenues (sales) $ 650,000 $ 373,100 Variable costs 475,000 218,400 175,000 154,700 Contribution margin Fixed costs Operating income 135,300 115,000 39,700 39,700