34. Sales volume variance analysis. Budgeted sales and variable costs for Brook Electronics for the year were as follows: Total Sales Total Variable Costs Product X (5,000 units) ....................................................... $ 50,000 $ 20,000 Product Y (200 units).......................................................... 10,000 8,000 Product Z (50,000 units)...................................................... 125,000 75,000 Total Budgeted ............................................................... $185,000 $103,000 Actual sales for the period were as follows: Product X (5,300 units)............................................................................................... $ 55,650 Product Y (240 units) ................................................................................................. 11,520 Product Z (48,000 units) ............................................................................................. 96,000 Total Actual Sales ................................................................................................... $163,170 Prepare a variance report to show the difference between the master budget and the ?exible budget for each of the three products