The Managerial Accountant Prepared the Following Level-1 Analysis for the Halcyon

The managerial accountant prepared the following Level-1 analysis for The Halcyon Carpet renewal system company:

Required
Compute the static-budget variances of (a) units sold; (b) revenues; (c) direct materials; (d) direct manufacturing labor; (e) variable manufacturing overhead; (f) total variable costs; (g) contribution margin; (h) fixed costs; (i) operating income.

A) (a) 15,000, (b) $75,000,U, (c) $85,600, (d) $8,000,U, (e) $17,500, (f) $95,100,F, (g) $89,000, (h) $13,000,U, (i) $102,000,U.
B) (a) 17,000, (b) $80,000,F, (c) $92,300, (d) $6,000,U, (e) $12,600, (f) $98,100,U, (g) $93,000, (h) $15,000,F, (i) $112,000,F.
C) (a) 13,000, (b) $85,000,F, (c) $95,000, (d) $4,000,F, (e) $14,300, (f) $103,000,F, (g) $95,000, (h) $108,000,U, (i) $135,000,U
D) (a) 16,000 (b) $85,000,F, (c) $64,200, (d) $18,000,U, (e) $7,000, (f) $113,000,F, (g) $75,000, (h) $78,000,U, (i) $103,000,F.
E) (a) 9,000, (b) $54,000,F, (c) $68,000, (d) $12,000,U, (e) $23,000, (f) $110,500,U, (g) $63,000, (h) $92,000,F, (i) $100,000,U.