PROBLEM $10-15$ Comprehensive Variance Analysis LO$10-1,$ LO$10-2,$ LO$10-3$

Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below:

$\backslash$table$[[,\backslash$table$[[$Flexible$],[$Budget$]],$Actual$],[$Sales $(15,000$ pools$),$$$675,000,$$$675,000.],[$Variable expenses:,,$-],[$Variable cost of goods sold,$435,000,461,890],[$Variable selling expenses,$20,000,20,000],[$Total variable expenses,$455,000,481,890],[$Contribution margin,$220,000,193,110],[$Fixed expenses:$],[$Manufacturing overhead,$130,000,130,000],[$Selling and administrative,,$84,000],[$Total fixed expenses,$214\mathrm{.}000,214\mathrm{.}000],[$Net operating income $($loss$),$$$6,000,$$$(20,890)$