Using the following information, calculate the static budget, flexible budget and sales-volume variances: Actual Budget Total Revenue $950,000 $745,400 Total Food Cost $86,000 $119,000 Total Variable Labor $74,000 $61,000 Total Fixed Costs $180,000 $180,000 Guests Served 248,000 guests 257,000 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: $ Check