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).

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