The following table contains a hypothetical partial master budget performance report for Olivia's Fudge Company. Fill in the missing amounts. Be sure to indicate whether variances are favorable (F) or unfavorable (U). (Enter the variances as positive numbers. Label each variance as favorable (F) or unfavorable (U). If the variance is 0, make sure to enter in a "0". A variance of zero is considered favorable.)

Olivia's Fudge Company
Flexible Budget Performance Report: Sales and Operating Expenses
For Year Ended December 31
	Actual	Flexible Budget Variance		Flexible Budget	Volume Variance		Master Budget
Sales volume (number of cases sold)	13,400			13,400			12,600
Sales revenue ($32 per case)	$425,300	$?	?	$428,800	$?	?	$403,200
Less variable expenses:
Sales expense ($5 per case sold)	$66,200	$?	?	$67,000	$?	?	$63,000
Shipping expense ($4 per case sold)	51,000	$?	?	53,600	$?	?	50,400
Contribution margin	308,100	$?	?	308,200	$?	?	289,800