Using the following information, calculate the static budget, flexible budget and sales-volume variances: Actual Budget Total Revenue $662,000 $1,095,800 Total Food Cost $84,000 $94,000 Total Variable Labor $72,000 $73,000 Total Fixed Costs $180,000 $180,000 Guests Served 275,000 guests 258,000 guests Do not enter dollar signs or commas in the input boxes. Round all answers to 2 decimal places. Enter all variances as positive values. Actual Operating Income: $ Budgeted Operating Income: $ Budgeted CM per guest: $ Flexible Budget Operating Income: $ Static-budget Variance: $ Flexible Budget Variance: $ Sales-volume Variance: $