(Flexible Budget: Fill in the Unknowns) Complete the following variance analysis worksheet for Serif Industries.

Actual Results

flexible Budget Variance

flexible Volume

Budget Variance

Master Budget

Units sold

50,000

60,000

Revenues

$725,000

$900,000

Variable costs

275,000

300,000

Contribution margin

S(50,000)

$(100,000)

600,000

Fixed costs

175,000

S(I0,000)

185,000

Profit