Lomaine Company prepared a budget last period that called for sales of 14,000 units at a price

Question:

Lomaine Company prepared a budget last period that called for sales of 14,000 units at a price of $12 each. Variable costs per unit were budgeted to be $5. Fixed costs were budgeted to be $21,000 for the period. During the period, actual sales totaled 14,200 units.
Prepare a variance report to show the difference between the master budget and the flexible budget.