How is (G) calculated?

Janco Income Statement Performance Report Month Ended April 30 Actual Flexible Budget for Static Results at Actual Number of Actual Prices (A) (B) Output Units (C) (Master) Budget 31,500 Output units 29,000 $ Sales revenue 246,500 $ 5,800 (F) (D) Variable cost (E) 195,300 25,500 $ 15,500 (F) $ Fixed cost Operating income (G) Requirement 1. Find the missing data for letters A-G. Be sure to label any variances as favourable or unfavourable. (Hint: A and B are titles.) (A) Flexible budget variance (B) Sales volume variance (C) 29,000 units (D) $ 240,700 (Round interim calculations to the nearest cent. Round your final answer to the nearest whole dollar.) (E) $ 179,800 (F) $ 10,000 favourable (Hold all decimals in interim calculations. Round sales revenue to the nearest whole dollar.) (G) $ 40,650