Manco indrusties has a relevant range extending to 30,200 units each month. The following performance report provides information about Manco's budget and actual performance for September.

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

	A	B	C	D	E	F
1	Manco Industries
2	Flexible Budget Performance Report: Sales and Operating Expenses
3	For the Month Ended September 30
4		Actual	Flexible budget variance	Flexible Budget	Volume Variance	Master Budget
5	Output units	24,000		?		30,200
6	Sales revenue	$226,000	$5,200 F	?	?	?
7	Less: Variable expenses	168,000	?	?	?	$193,280
8	Contribution margin	?	?	?	?	?
9	Less: Fixed expenses	16,500	?	?	?	23,500
10	Operating income	?	?	?	?	?