Zenefit Corporation sold laser pointers for $11 each in 2017. Its budgeted seling price was S12 per unit Other information related to its performance is given below ( Click the icon to view the informatian (Cick the: can to view the partialy completed performance report Calculate Zenefit's flexible-budget and sales-volume variances for (a) revenues, (b) variable costs, (c) fixed costs, and (dj operating income Begin with the lexible-budgel variance colurnn, then the sales volume variance column. Label each variance as lavorable (F) or unfavorable (U For variances wilh a $0 balance, make sure to enter"D in the appropriate field If the variance is zero, do not select a label.) Flexible-BudgetFlexible Budget Actual Sales-Volume Static Results Variance Variance Budget 28,000 308,000 90,000 28,000 27,500 Units sold Revenues (sales) Variable costs Contribution margin 6000 330,000 6000 - 218,000 34000252,00027,500 Fixed costs.000 900058.000 58,000 194, 000 189,500 Operating income -3100