PROBLEM 8-18A Comprehensive Variance Analysis [LO8-4, LO8-5, LO8-6 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 Budgeted Actual Sales (15,000 pools) Variable expenses: $450,000 $450,000 Variable cost of goods sold Variable selling expenses 180,000 196,290 20,000 20,000 200,000 216,290 250,000 233,710 Contribution margin Fixed expenses: . . 130,000 130,000 84,000 84,000 214,000 214.000 36,000 $ 19,710 Manufacturing overhead Total fixed expenses Net operating income Contains direct materials, direct labor, and variable manufacturing overhead