PROBLEM 10-15 Comprehensive Variance Analysis L010-1, L010-2, LO10-3] Miller Toy Company manufacturcs a plastic swimming pool at its Westwood Plant. The plant has been expcriencing problems as shown by its June contribution format income statement below: Budgeted Actual Salos (15,000 pools) Variable expenses: $450,000 $450.000 Variable cost of goods sold" 180,000 196,290 20,000 Variable selling expenses .. Total variable expenses Contribution margin Fixed expenses: 20,000 200.000216.290 250,000233,710 Manufacturing overhead 130.000 84,000 Selling and administrative Total fixed expenses Net operating income 130,000 84.000 214,000214,000 $ 36,000 $ 19,710 Contains direct materials, direct labor, and variable manufacturing overhead. Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to "get things under control." Upon reviewing the plant's income statement, Ms. Dunn