Suppose Parks Canada prepared the following budget for one of its national parks for 2010: 

Revenue from fees...............$5,000,000 

Variable costs (miscellaneous)..........500,000 

Contribution margin................4,500,000 

Fixed costs (miscellaneous)........4,500,000 

Operating income..................$ 0 

The fees were based on an average of 50,000 vehicle-admission-days (vehicles multiplied by number of days in park) per week for the 20- week session, multiplied by average entry and other fees of $10 per vehicle-admission-day. 

The season was booming for the first four weeks. However, there were major forest fires during the fifth week. A large percentage of the park was scarred by the fires. As a result, the number of visitors dropped sharply during the remainder of the season. 

Total revenue fell $1 million short of the original budget. Moreover, extra firefighters had to be hired at a cost of $360,000. The latter was regarded as a fixed cost. 

Prepare a columnar summary of performance, showing the original (static) budget, sales-volume variances, flexible budget, flexible-budget variances, and actual results.