Managers at Whispering, Inc. were cautiously optimistic about receiving their bonuses at year-and. Periodic communications from the top noted that the sales team had been ocosding targets throughout the year, which led to steady production activity to keep pace. Managers know that a company profit margin of 11% meant bonuses for everyone. The production crew had been managing costs well but wasn't sure where final coots would land with the sales volume higher than planned. The Following Information outlines actual and budgeted results for the your. Master Budget Sales volume [units) 52.300 15.900 Selling price $14 50 $1400 DM out/unit $3.30 $320 DL cost /unit $170 $175 Variable-MOH cost/unit $1.60 Variable SGE A cost/unit $0.40 90.40 Fixed-MOH cost $191,000 $180,500 Fixed SGEA cost $120.000 $115.100 Determine the flexible budget variances and sales price variance, noting the amount and sian for each. Flexible Budget Variance Sales Variable costs Direct materials Direct labor Variable MOH Variable SGSA Contribution margin Fixed costs Fixed-MOH Fixed SCCA Operating income