Beam Corporation sold laser pointers for $12 each in 2017. Its budgeted selling price was $10 per unit. Other information related to its performance is given below: (Click the icon to view the information.) (Click the icon to view the partially completed performance report.) Calculate Beam's flexible-budget and sales-volume variances for (a) revenues, (b) variable costs, (c) fixed costs, and (d) operating income. Begin with the flexible-budget variance column, then the sales-volume variance column. Label each variance as favorable (F) or unfavorable (U). (For variances with a $0 balance, make sure to enter "O" in the appropriate field. If the variance is zero, do not select a label.) Actual Flexible-Budget Flexible Sales-Volume Static Results Variance Variance Budget 28,700 Budget 28,400 Units sold 28,700 Revenues (sales) $ $ $ 344,400 105,000 287,000 57,400 284,000 56,800 Variable costs Contribution margin 239,400 229,600 227,200 51,000 Fixed costs 54,000 51,000 $ 185,400 $ 178,600 $ 176,200 Operating income X i More Info Actual Budgeted Units made and sold 28,700 28,400 Variable costs $ 105,000 $2 per unit Fixed costs $ 54,000 $ 51,000 Print Done Reference - Actual Flexible-Budget Flexible Sales-Volume Static Results Variances Variances Budget 28,700 Budget 28,400 Units sold 28,700 Revenues (sales) $ 344,400 105,000 287,000 57,400 284,000 56,800 Variable costs Contribution margin 239,400 54,000 229,600 51,000 227,200 51,000 Fixed costs $ 185,400 $ 178,600 $ Operating income 176,200 Print Done