The Accountant for Dalton Company Prepared the Following Performance Report

The accountant for Dalton Company prepared the following performance report: $\begin{array}{l}\begin{array}{|l|}\hline \\\hline \text { Number of units }\\\hline\\\hline \text { Sales } \\\hline \text { Less vanable costs: } \\\hline \text { Materials } \\\hline \text { Labor } \\\hline \text { Overhead } \\\hline \text { Selling and adnin. } \\\hline \text { Contribution margin } \\\hline \text { Less fixed costs: } \\\hline \text { Manufacturing } \\\hline \text { Selling and adnin. } \\\hline \text { Net income }\\\hline\end{array}\begin{array}{l|}\hline \text {Static Budget}\\\hline 4.000 \\\hline\\\hline \$ 200,000\\\hline\\\hline 72,000 \\ \hline 50,000 \\ \hline 16,000 \\ \hline \underline { 39,000} \\ \hline \$ 23,000 \\ \hline \\\hline 15,000 \\ \hline \underline { 6,500 }\\ \hline \$ 1,500 \\ \hline\end{array}\begin{array}{l|}\hline \text {Flexible Budget}\\\hline 4,500 \\\hline\\\hline \$ 225,00\\\hline\\\hline 81,000 \\\hline 56,250 \\\hline 18,000 \\\hline \underline {43,875 } \\\hline \$ 25,875 \\\hline\\\hline 15,000 \\\hline \underline {6,500 }\\\hline \$ 4,375 \\\hline\end{array}\begin{array}{l|}\hline \text {Actual Results}\\\hline 4,500\\\hline\\\hline 223,000\\\hline\\\hline 81,600 \\\hline 54,000 \\\hline 17,800 \\\hline 47,700 \\\hline 21,900 \\\hline\\\hline 13,350 \\\hline 6,600 \\\hline 1,950 \\\hline \end{array}\end{array}$ 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?