Using the following information, calculate the static budget, flexible budget and sales-volume variances: Actual Budget Total Revenue $756,000 $988,600 Total Food Cost $82,000 $116,000 Total Variable Labor $79,000 $74,000 Total Fixed Costs $180,000 $180,000 Guests Served 243,000 guests 242,000 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: $