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.) Surf Side Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended April 30 Flexible Flexible Budget Variance Actual Budget Volume Variance Master Budget Output units (pools installed) 5 4 Sales revenue $ 120,000 $ 125,000 $ 100,000 Operating expenses Variable expenses 55,000 48,800 61,000 25,800 Fixed expenses 22,000 25,800 Total operating expenses 1 Data table A B D E F 1 Surf Side 2 3 Flexible Budget Performance Report: Sales and Operating Expenses For the Year Ended April 30 Flexible Budget Flexible Volume Actual Variance Budget Variance Master Budget 4 5 Sales volume (number of pools installed) 5 ? ? ? 4 6 Sales revenue $ 120,000 ? $ 125,000 2 $ 100,000 7 Operating expenses 8 Variable expenses $ 55,000 ? $ 61,000 ? $ 48,800 9 Fixed expenses 22,000 ? 25,800 ? 25,800 10 Total operating expenses