Lanco Industries has a relevant range extending to $31,000$ units each month. The following performance report provides information about Lanco's budget and actual performance for April.

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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.$)$

Data table

$\backslash$table$[[,$A$,$B$,$C$,$D$,$E$,$F$],[1,$Lanco Industries$],[2,$Flexible Budget Performance Report: Sales and Operating Expenses$],[3,$For the Month Ended April $30],[4,,$Actual,Flexible budget variance,$\backslash$table$[[$Flexible$],[$Budget$]],$Volume Variance,$\backslash$table$[[$Master$],[$Budget$]]],[5,$Output units,$26,000,,?,,31,000],[6,$Sales revenue,$ $251,000,$$$5,300$ F$,?,?,?],[7,$Less: Variable expenses,$189,800,?,?,?,$$ $190,650],[8,$Contribution margin,?,?,?,?,?$],[9,$Less: Fixed expenses,$18,500,?,?,?,23,500],[10,$Operating income,?,?,?,?,?$]]$