Xerbert Co. Budget and Actual Income Statements For the Year Ending December 31 (000s omitted) Unit sales Net dollar sales Variable expenses Contribution margin Fixed expenses: Manufacturing Marketing Other fixed expenses Total fixed expenses Xenox 200 Budget Xeon Total 175 375 $ 900 $1,000 $1,900 (450) (750) (1,200) $ 450 $ 250 $ 700 $ 153 95 200 $ 448 $ 252 Actual Xenox Xeon 155 160 $ 698 $ 930 (390) (975) $ 308 $ (45) Income before taxes The variance of actual contribution margin from budgeted contribution margin attributable to sales price is: Favorable / Unfavorable Amount (with 000s)