Find the values of the missing items (a) through (x). Assume the actual sales volume equals actual production volume. Reported income statement (based on actual sales volume) Manufacturing variance Marketing and Administrative Variance Sales Price Variance Flexible Budget (based on actual sales volume Sales Activity Variance Master Budget (based on budgeted sales volume) Units (a) (b) 4,000 F 20,000 Sales Revenue (g) $3,600 F (h) (i) $30,000 Less: Variable Manufacturing Costs (n) (o) $19,200 (j) $16,000 Variable marketing and administrative costs $4,320 (p) $4,800 $800 U (c) Contribution margin (q) $1,800 U (s) (x) $12,000 (k) $10,000 Fixed manufacturing costs (r) $ 400 F (m) (d) Fixed marketing and administrative costs $3,600 (v) $3,000 (e) Operating Profit (t) (u) (w) $3,600 F $4,000 (l) (f)