Consider the following data for David Skold Tax Services, a firm much like H&R Block: 

Master (static) budget data: sales, 2,500 clients at $350 each; variable costs, $250 per client; fixed costs, $150,000. 

Actual results at actual prices: sales, 3,000 clients at $360 per client; variable costs, $800,000; fixed costs, $159,500. 

1. Prepare a summary performance report similar to Exhibit 12-5, page 495. 

2. Fill in the blanks.