8. Fill in the missing numbers in the performance report. Be sure to indicate whether variances are favorable (F) or unfavorable (U). (Enter the variances as positive numbers. Label each variance as favorable (F) or unfavorable (U). If the variance is 0, make sure to enter in a "0". A variance of zero is considered favorable.) Water Land Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended April 30 Flexible Budget Flexible Budget Volume Variance Actual Variance Master Budget Output units (pools installed) 5 OF 4 Sales revenue $ 120,000 $ $ 124,000 99,200 Operating expenses: Variable expenses 54,000 59,000 26,900 47,200 26,900 Fixed expenses 23,000 Total operating expenses