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 $\begin{array}{cccccc}& \text { Actual Sales } & \text { Flexible Budget } & & \text { Sales Volume } & \\ \text { Product Type } & \text { Revenue } & \text { Variance } & \text { Flexible Budget } & \text { Variance } & \text { Static Budget } \\ 40 \text { inch } & \$ 31,700 & & \$ 30,500 & & \$ 40,800 \\ 36 \text { inch } & 40,150 & & 42,200 & & 33,000 \\ 32 \text { inch } & \underline{19,100} & & 20,000 & & \underline{28,4} \\\text { Total}\end{array}$