Vasquez Construction Materials Company has a sales office that sells concrete culvert pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided.

$\backslash$table$[[\backslash$table$[[$Product$],[$Type$]],\backslash$table$[[$Revenue Center Responsibility Report$]],\backslash$table$[[$Static$],[$Budget$]]],[\backslash$table$[[$Actual$],[$Sales$],[$Revenue$]],\backslash$table$[[$Flexible$],[$Budget$],[$Variance$]],\frac{U}{F},\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Sales$],[$Volume$],[$Variance$]],\frac{U}{F}$