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.) Actual Flexible-Budget Flexible Sales-Volume Variance Variance Results 28,000 Budget 28,000 Static Budget 27,500 Units sold Revenues (sales) $ $ N $ 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 IN $ 194,000 189,500 Operating income Actual Budgeted Units made and sold Variable costs 28,000 90,000 55,000 27,500 $3 per unit 58,000 A Fixed costs $ Actual Flexible-Budget Flexible Sales-Volume Static Results Variances Budget Variances Budget 27,500 Units sold 28,000 28,000 $ Revenues (sales) Variable costs Contribution margin 308,000 90,000 336,000 84,000 330,000 82,500 218,000 55,000 252,000 58,000 247,500 58,000 Fixed costs 163,000 194,000 189,500 Operating income