White Pro Company Flexible Budget Performance Report For the Year Ended July 31, 2016 Flexible Budget Variance Budget Sales Volume Variance Actual Flexible Static Results Budget 42,000 42,000 (a) 215,000 (b) 88,000 (c) 127,000 (d) 110,000 (e) Operating Income 17,000 (f) Units Sales Revenue Variable Expenses Contribution Margin 12,000 F $ 215,000 $ 21,000 F 6,000 U 15,000 F 76,000 139,000 100,000 Fixed Expenses 39,000 $ 15,000 F