Zenefit Corporation sold laser pointers for $11 each in 2017. Its budgeted selling price was $12 per unit. Other information related to its performance is given below: (Click the icon to view the information.) (Click the icon to view the partially completed performance report.) Calculate Zenefit's flexible-budget and sales-volume variances for (a) revenues. (b) variable costs, (c) fixed costs, and (d) operating income. Begin with the flexible-budget variance column, then the sales-volume variance column. Label each variance as favorable (F) or unfavorable (U). (For variances with a $0 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label.) Flexible Static Actual Results 28,000 Flexible-Budget Variance Sales-Volume Variance Budget 28,000 Budget 27.500 Units sold Revenues (sales) $ $ S 308,000 90,000 336.000 84,000 330,000 82.500 Variable costs Contribution margin 218,000 55,000 252,000 58,000 247,500 58,000 Fixed costs $ 163,000 $ 194,000 S 189.500 Operating income - X Reference Flexible-Budget Static Actual Results Sales-Volume Variances - X i More Info Flexible Budget 28,000 Variances Budget 27,500 28,000 Units sold Revenues (sales) $ $ $ 308.000 90,000 336.000 84,000 330.000 82,500 Actual Units made and sold 28.000 Variable costs Contribution margin Fixed costs Budgeted 27,500 S3 per unit 218.000 55,000 252.000 58,000 247.500 58,000 Variable costs $ 90.000 Fixed costs $ 55,000 $ 58,000 $ 163.000 $ 194,000 S 189.500 Operating income Print Done Print Done