I'm not sure why this isn't formatting correctly. On the static budget variance, the second to last comulm either favorable, unfavorable or neither. The last column is the static budget. Thank you!

Concord Entertainment Corporation prepared a master budget for the month of November that was based on sales of 184,900 board games. The budgeted income statement for the period is as follows. Sales Revenue $2,773,500 Variable expenses Direct materials $776,580 Direct labor 443,760 Variable overhead 517,720 Total variable expenses 1,738,060 Contribution margin 1,035,440 Fixed overhead 213,000 Fixed selling and administrative expenses 423,000 Total fixed expenses 636,000 Operating income $399,440 During November, Concord produced and sold 155,200 board games. Actual results for the month are as follows. Sales Revenue $2,245,000 Variable expenses Direct materials $641,240 Direct labor 355,880 Variable overhead 422,660 Total variable expenses 1,419,780 Contribution margin 825,220 Fixed overhead 200,000 Fixed selling and administrative expenses 438,000 Total fixed expenses 638,000 Operating income $187,220 (a) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, e.g. 5.25 & all other answers to O decimal places, e.g. 125.) Unit 155,200 games Sales revenue $ 15 $ 2328000 meg om Less : Variable expenses A Direct material 4.20 i 651840 i Direct labor 2.40 i 372480 i Variable overhead Total variable expenses Contribution margin $ Less : Fixed expenses Overhead 213000 Selling and administrative 423000 i Total fixed expenses 636000 i Operating income $ ta (b) Calculate Concord's static budget variance for November. (Round answers to 0 decimal places, e.g. 125. Enter all variance amounts as positive values. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Actual Results Static Budget Variance Unit Sales $ $ Hanna DICE LLLL ta 11 ta Jones