Anderson Construction Materials Company Has a Sales Office That Sells

Anderson Construction Materials Company has a sales office that sells concrete culvert pipes to property developers.The sales office is a revenue center and prepares a monthly responsibility report.The following information is provided.Complete the responsibility report.
Anderson Construction Materials Company
Revenue Center Responsibility Report


$\begin{array}{l}\begin{array}{crrrrr}&Actual~Sales& Flexible~Budget&&Sales Volume\\\text { Product Type } & \text { Revenue } & \text { Variance } & \text { Flexible Budget } & \text { Variance } & \text { Static Budget } \\40 \text { inch } & \$ 31,700 && \$ 30,500 && \$ 40,800 \\36 \text { inch } & 40,150 && 42,200 && 33,000 \\\underline{\text {32 inch}} & \underline{19,100} && \underline{20,000} && \underline{28,450} & & \\\underline{\text { Total }}\end{array}\end{array}$