Please help with completing the first table

Flexible Budget Performance Report For the Month Ended May 31 Flexible Master Budget Flexible Volume Master Budget Actual Variance Budget Variance Budget Variance 59500 55000 Sales volume || ||| Sales revenue 216000 192500 ||| | || 70000 Less: Variable expenses 60500 Contribution margin 146500 F 132000 Less: Fixed expenses 70900 F F 70000 F 75600 62000 Operating income F Requirements 4 and 5. Compute the master budget variances. Be sure to indicate each variance as favorable (F) or unfavorable (U.) Management would like to determine the portion of the master budget variance that is (a) due to volume being different than originally anticipated, and (b) due to some other unexpected cause. Prepare a flexible budget performance report to address these questions, using the actual sales volume of 59,500 units and the budgeted sales volume of 55,000 units. Use the original budget assumptions for sales price, variable cost per unit, and fixed costs, assuming the relevant range stretches from 50,000 to 64,500 units. Begin by completing the actual and master budget columns of the performance report and then the master budget variances. Then compute the flexible budget column and the remaining variance columns. (Round all amounts to the nearest whole dollar. 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 1 The Blowing Balloon Company 2 Actual vs. Budget Performance Report 3 For the Month Ended May 31 Master Budget Master Budget Variance Actual 4 Sales volume (number of cases 5 sold) 59,500 55,000 6 Sales revenue $ 216,500 $ 192,500 7 Less: Variable expenses 70,000 60,500 8 Contribution margin $ 146,500 $ 132,000 9 Less: Fixed expenses 70,900 70,000 10 Operating income $ 75,600 $ 62,000