Excel Plumbing Company Has Three Responsibility Centers: Sales, Production, and Administration

Excel Plumbing Company has three responsibility centers: sales, production, and administration. The following information pertains to the June activities of Excel Plumbing:
$$\begin{array} { l r r } \text { Budgeted contribution income } & \$ 32,000 \\\text { Actual contribution income } & 54,000 \\\text {~ Sales price variance } & \$ 48,000 & \mathrm {~F} \\\text { Sales volume variance } & 80,000 & \mathrm {~F} \\\text { Net sales volume variance } & 12,000 & \mathrm {~F} \\\text { Sales department variable expense variance } & 36,000 &\mathrm { U } \\\text { Sales department fixed expense variance } & 2,000& \mathrm { U } \\\text { Administration department variances } & 0 \\\text { Production department variances } & 0\end{array}$$ Required: Prepare a reconciliation of budgeted and actual contribution income.