Using a flexible budget, please show a reconciliation between actual contribution margin and forecasted contribution margin, where this reconciliation shows these variances:

• Revenue flexible quantity, price, joint, and total variances
• Variable costs flexible quantity, cost, joint, and total variances

• Actual and forecasted units sold 120 and 150
• Actual and forecasted price per unit 75 and 80

• Actual and forecasted kilograms of steel per unit 8 and 12
• Actual and forecasted cost of steel per kilogram 4 and 3

• Actual and forecasted hours of labor per unit 4 and 3
• Actual and forecasted cost of labor per hour 9 and 6

• Actual and forecasted kilowatts of electricity per unit 2 and 2
• Actual and forecasted cost of electricity per kilowatt 1 and 3