Using the following information, calculate the static budget, flexible budget and sales-volume variances: Total Revenue Actual Budget $921,000 $1,135,400 Total Food Cost $113,000 $92,000 Total Variable Labor $63,000 $75,000 Total Fixed Costs $180,000 $180,000 Guests Served 283,000 guests 269,000 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: S Budgeted CM per guest: $ Flexible Budget Operating Income: 5 Static-budget Variance: 5 Flexible Budget Variance S Sales-volume Variance: 5