This question only experts will answer, as its High marks, no handwriting or photo allowed:

Data

	March budget	March actual data
Unit Solds	6,000	5,600
Variable cost	592/ unit	1,836,800
Monthly fixed cost	432,000	400,000
Selling price per unit	880	896

Account variation Report

Units sold	Budget	Variance flexible budget	Flexible budget	Variance sales quantity	Actual
Units sold	6,000	400	5,600	0	5,600
Revenue	5,280,000	352,000	4,928,000	89,600	5,017,600
Variable cost	3,552,000	236,800	3,315,200	1,478,400	1,836,800
Contribution Margin	1,728,000	115,200	1,612,800	1,568,000	3.180,800
Fixed cost	432,000	0	432,000	32,000	400,000
Net Margin(profit)	1,296,000	115,200	1,180,800	1,600,000	2,780,800

The financial accountant has prepared the budget deviation report above, and what is required is:

1 - Are the numbers in the report correct? (redo the calculation in a new table)

2 - How do you evaluate the company's performance in light of the data in the report, by analyzing the revenue items, all costs and net margin (in details )