Lanco Industries has a relevant range extending to $31,500$ units each month. The following performance report provides information about Lanco's budget and actual performance for April.

$($Click the icon to view the performance report$)$

Requirement

Fill in all missing numbers in the table. Be sure to label any variances as favorable or unfavorable $($Round intermediary calculations to the nearest cent, Enter the variances as positive numbers. Label each variance as favorable $(F)$ or unfavorable $(U).$ If the variance is $0,$ make sure to enter in a $"0".$ A variance of zero is considered favorable.$)$

$\backslash$table$[[,$Actual,variance,Budget,Variance,Master Budget$],[$Output units,,$29,000,,,31,500],[$Sales revenue,$$,246,500$$$,5,800,$F$,,,],[$Less: Variable expenses,,$194,300,,$L$,,,195,300],[$Contribution margin,,,,,,,$],[$Less: Fixed expenses,,$16,500,,,,,23,000],[$Operating income,,,,,,,$]]$