Pointer Corporation sold laser pointers for $12 each in 2017. Its budgeted selling price was $13 per unit. Other information related to its performance is given below: Actual Budgeted Units made and sold 28,600 28,300 Variable costs $ 112,000 $4 per unit Fixed costs $ 52,000 $ 57,000 Calculate Pointer's static-budget variance for (a) revenues, (b) variable costs, (c) fixed costs, and (d) operating income. Begin by determining all of the actual amounts, then the static budget amounts, and finally the static-budget variances. Label each variance as favorable (F) or unfavorable (U). Actual Static Static-Budget Results Budget Variance Units sold Revenues Variable costs Contribution margin Fixed costs Operating income