Do not enter dollar signs or commas in the input boxes.

Round all answers to the nearest whole number.

Enter all variances as positive values.

Revenue

Variable

Costs

Contribution

Margin

Fixed Costs

Operating

Income

Units

Produced and Sold

Actual

$$248,000$

$$95,000$

$$16,200$

$5,200$

Flexible Budget Variance

$$51,820$

$$0$

$$51,820$

$0$

U

U

Flexible Budget

$$29,480$

$

$$78,800$

$

Sales$-$Volume Variance

$$22,600$

$$32,180$

$O

$$32,180$

U

U

Static Budget

$$19,900$

$$179,000$

$$100,200$

$$

$12,300$