Zenefit Corporation sold laser pointers for $11 each in 2017. Its budgeted selling price was $12 per unit. Other information related to its performance is given below: (Click the icon to view the information.) (Click the icon to view the partially completed performance report.) Calculate Zenefit's flexible-budget and sales-volume variances for (a) revenues, (b) variable costs, (c) fixed costs, and (d) operating income. Begin with the flexible-budget variance column, then the sales-volume variance column. Label each variance as favorable (F) or unfavorable (U). (For variances with a $0 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label.) Actual Flexible Sales-Volume Static Flexible-Budget Variance - X Variance Budget Results 28,000 Budget 28,000 More info Units sold 27,500 Revenues (sales) $ $ $ 308,000 90.000 336,000 84.000 330,000 82.500 Actual Variable costs Contribution margin Units made and sold 28,000 218,000 55.000 252.000 58,000 247,500 58,000 Budgeted 27,500 $3 per unit $ 58,000 Variable costs $ Fixed costs 90,000 55,000 Fixed costs $ $ 163.000 $ 194.000 $ 189,500 Operating income - X Reference Print Done Actual Flexible Sales-Volume Static Flexible-Budget Variances Variances Results 28.000 Budget 28,000 Budget 27,500 Units sold Revenues (sales) $ $ S 308.000 90,000 336,000 84,000 330,000 82,500 Variable costs Contribution margin 218,000 55,000 252,000 58,000 247,500 58.000 Fixed costs $ 163,000 194,000 $ 189.500 Operating income Print Done