The Accountant for Dalton Company Prepared the Following Performance Report

The accountant for Dalton Company prepared the following performance report:
$\begin{array}{|l|c|c|c|}\hline &\text { Static Budget } & \text { Flexible Budget } & \text { Actual Results } \\\hline \text { Number of units } & 4,000 & 4,500 & 4,500 \\\hline\\\hline \text { Sales } & \$ 200,000 & \$225,000 &\$ 223,000 \\\hline \text { Less variable costs: } & & & \\\hline \text { Materials } & 72,000 & 81,000 & 81,600 \\\hline \text { Labor } & 50,000 & 56,250 & 54,000 \\\hline \text { Overhead } & 16,000 & 18,000 & 17,800 \\\hline \text { Contribution margin } & \$ 23,000 & \$ 25,875 & \$ 21,900 \\\hline \text { Less fixed costs: } & & & \\\hline \text { Manufactuing } & 15,000 & 15,000 & 13,350 \\\hline \text { Selling and admin. } & 6,500 & 6,500 & 6,600 \\\hline \text { Net income } &\$ 1,500 &\$ 4,375 &\$ 1,950 \\\hline \end{array}$
Required:
1)Compute the sales volume variance in units.
2)Compute the percentage increase in revenue generated by the increase in activity.
3)Compute the percentage increase in budgeted profitability that resulted from the increase in revenue.Explain this result.
4)How would differences between planned and actual volume impact companies that use a cost-plus pricing strategy?