Mathews Construction Materials Company Has a Sales Office That Sells

Mathews 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.
Mathews Construction Materials Company
Revenue Center Responsibility Report
$\begin{array}{rrrr}&&\text { Flexible }\\&\text { Actual Sales } & \text { Budget } & \text { Flexible } & \text { Sales Volume }\\\text { Product Type } & \text { Revenue } & \text { Variance } & \text { Budget } & \text { Variance } & \text { Static Budget }\\40 \text { inch } & \$ 31,700 && \$ 30,500 && \$ 40,800 \\36 \text { inch } & 40,150 && 42,200 && 33,000 \\32 \text { inch } & \underline{19,100} && \underline{20,000} && \underline{28,450} \\\text { Total } & & &\end{array}$