The following table contains a partial master budget performance report for Decadent Chocolates. Fill in the missing amounts. Be sure to indicate whether variances are favorable (F) or unfavorable (U).

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DECADENT CHOCOLATES Master Budget Performance Report-Sales and Operating Expenses For Year Ended December 31 Actual Flexible Flexible Volume Master Budget Budget Variance Budget 11,600 batches ?$348,000 12,700 Variance 12,700 batches batches S376,500 Sales Revenue ($30 per batch) Variable Operating Expenses: 381,000 Sales Expense ($2 per batch sold) Shipping Expense ($3 per batch sold) S 23,400 25,400 23,200 36,500 38,100 34,800 Fixed Operating Expenses: Salaries Office rent 9,500 2,500 8,700 2,500 8,700 2,500 Total Operating Expenses 71,900 2 74.700 69,200 Operating Income (Revenue less Expenses) $304,600 $306,300 $278,800