Units 900

Revenues $ 45,000
Variable costs 30,600
Contribution margin 14,400
Fixed costs 12,000
Operating income $ 2,400
 Static
Budget Master
Actual Variances Budget
Units 1,000 100 F 900

Revenues $ 49,000 $ 4,000 F $ 45,000

Variable costs 34,515 3,915 U 30,600
Contribution margin 14,485 85 F 14,400
Fixed costs 14,000 2,000 U 12,000
Operating income $ 485 $ 1,915 U $ 2,400
 Flexible
Budget Flexible
Actual Variances Budget
Units 1,000 - 1,000

Revenues $ 49,000 $ 1,000 U $ 50,000

Variable costs 34,515 515 U 34,000
Contribution margin 14,485 1,515 U 16,000
Fixed costs 14,000 2,000 U 12,000
Operating income $ 485 $ 3,515 U $ 4,000
 Static
Budget Master
Variances Budget
100 F 900

$ 5,000 F $ 45,000
3,400 U 30,600
1,600 F 14,400
- 12,000
$ 1,600 F $ 2,400