Using the following information, calculate the static budget, flexible budget and sales$-$volume variances:

Actual Budget

Total Revenue $$654,000$ $$789,000$

Total Food Cost $$114,000$ $$104,000$

Total Variable Labor $$60,000$ $$75,000$

Total Fixed Costs $$180,000$ $$180,000$

Guests Served $282,000$ guests $244,000$ 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: $Answer

Budgeted Operating Income: $Answer

Budgeted CM per guest: $Answer

Flexible Budget Operating Income: $Answer

Static$-$budget Variance: $Answer

Answer

Flexible Budget Variance: $Answer

Answer

Sales$-$volume Variance: $Answer

Answer