Exercise $16-32($Algo$)$ Prepare Flexible Budget $($LO $16-2)$

Fournier Ratures produces a wariety of manufachured items for the home ahd builing indutbry. The company produces only when it recelves orders and, therefore, has no invertories. The following information is avalinble for the cument month:

$\backslash$table$[[,$Actual $($based on setual arderi fer $436,3$ es units$),$Kanter Budpet $($based on uopeted erders for $39$e$,$ epe units$)],[$Selies revenut,$18,2$m$,26,17,84*,24],[$Less$],[$Veriable cests,,$],[$Naterisls$,2,692,0,,2\mathrm{.}3$pe$,$ ope$],[$birect laser,$155\mathrm{.}69,226,906],[$Veriable everhead,$1,235,580,1,114,268],[$Variable asketiag and administrative,,e$\%,Fe\%$