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Instructions Flexible Budget template Requirement1 Prepare a flexible budget performance report, including the heading. Use the ABS function when calculating variances, and use the drop-down selections for ForU when describing the variances Columns Column Column 2 Column 3 Column 4 Kcal (1) Col (3) Col(3- Col (5) Budget Flexible Budget Sales Volume Amounts per Actual Results For Flexible Budget Variance Variance For U Static Budget Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income Requirement 2 Calculate the Static Budget Variance for operating income, and label it as a F (favorable) or (unfavorable) variance Statie Budget Variance for Operating Income (1) - (5) Amount: For U Instructions Flexible Budget template Chapter 23 Using Excel P23-35 Using Excel to prepare a flexible budget performance report Pilchuck Company manufactures tote bags and has provided the following information for September 2018 Units Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income Actual Results Statie Budget 11.000 12.000 368.000 384.000 183,000 198,0001 185.000 186,000 76,0001 77,1841 109.0001 TON,816 Requirements 1. Prepare a flexible budget performance report, including the heading. Use the ABS function when calculating variances, and use the drop-down selections for ForU when describing the variances, 2. Calculate the Static Budget Variance for operating income, and label it as a F (favorable) or (unfavorable) variance. Excel Skills 1. ABS function(Absolute Value) to calculate the variances. 2. Data validation to select a F (favorable) or (unfavorable) variance 3. Cell references - both absolute and relative