I have so confused, please the solver explain the solution.

SE 5. Complete this performance report for profit center P for the month ended December 31: Actual Master Results Variance Budget Sales $? $ 20 (F) $ 120 Controllable variable costs Variable cost of goods sold 25 10 (U) ? Variable selling and administrative expenses 15 ? 5 Contribution margin $100 $? $ 100 Controllable fixed costs ? 20 (F) 60 Profit center operating income $ 60 $ 20 (F) $? Performance measures Number of orders processed 50 20 (F) ? Average daily sales $? $0.68 (F) $4.00 Number of units sold 100 40 (F)