$\backslash$table$[[,$MUNOZ CUMPANY,$],[$internal inceree statement,$],[$Budget$,$Actual,Variance,,$],[$Sales$,$$ $509,000,$$ $501,000,58,000,$Untavorable,$],[$Variable expenses:,,,,,$],[$Product costs,$ $(194,000),$$ $189,4000,$$ $4,600O,$Favorable $,],[$Seling expenses,$(50,000),52,100,5,2,100,$Untavorable $,],[$Other expenses,$(2,800),4,600,$$ $1,800$ O$,$Untavorable $9,],[$Contribution margin,$262,200,0*,\backslash$table$[[5],[0]],$Unfavorable,$],[$Fixed expenses:,,,,,$],[$Product costs,$ $(16,100),$$ $15,8200,5,2800,$Faworable $0,],[$Selling expenses,$(23,700),23\mathrm{.}220,-54800,$Favorable $Q,],[-$ Other expenses,$(1,200),1,360,\backslash$table$[[5],[160$ O$]],$Untavorable,$],[$Operating income $($loss$),221,200,0*,550,$Unfavorable,$],[$Interest expense,$(650),0,5$ $ $08,$Favorable,$],[$Net income $($loss$),$$ $220,550,$$ $214,020,$$ $6,530,$Untavorable.,$]]$