$2020$ were $3,200$ tires manufactured and sold at a selling price of $\backslash (\backslash$$ $111\backslash )$ per tire. The actual total variable costs were $\backslash (\backslash$$ $275,200\backslash ),$ and the actual total fixed costs were $\backslash (\backslash$$ $51,500\backslash ).$ Read the requirements. Requirement $1.$ Prepare a performance report with a flexible budget and a static budget. Requirement $2.$ Comment on the results in requirement $1.$ The total static$-$budget variance in operating income is $]$ There is $\backslash (\backslash$mathrm$\{$a$\}(\backslash$mathrm$\{$n$\})\backslash )$ than the budgeted $3,300$ units. The flexible$-$budget variance in operating income is due primarily to the in unit variable costs.