Problem 9-18 Comprehensive Variance Analysis [LO9-4, LO9-5, LO9-6) Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as show by its June contribution format income statement below: Flexible Budget Actual Sales (6,000 pools) Variable expenses: $240,000 $240,000 Variable cost of goods sold 57,900 74,210 18,00018,000 Variable selling expenses Total variable expenses Contribution margin Fixed 5,90092,210 164,100 147,790 Manufacturing overhead 66,000 66,000 Selling and administrative Total fixed expenses Net operating income (loss) 84,000 84,000 150,000150,000 14,100 (2,210) Contains direct materials, direct labor, and variable manufacturing overhead