Rosewall Company Manufacturers Tennis Rackets Required:
A

Rosewall Company manufacturers tennis rackets.Some of the company's data was misplaced.Use the following information to replace the lost data:
$$\begin{array} { | l | r | r | r | r | r | } \hline \text { Analysis } & \begin{array} { c } \text { Actual } \\\text { Results }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Variances }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Budget }\end{array} & \begin{array} { c } \text { Sales- } \\\text { Volume Variances }\end{array} & \text { Static Budget } \\\hline \text { Units Sold } & 225000 & & 225000 & & 206500 \\\hline \text { Revenues } & \$ 84160 & \$ 2000 \mathrm {~F} & ( \mathrm {~A} ) & \$ 2800 \mathrm { U } & ( \mathrm { B } ) \\\hline \text { Variable Costs } & ( \mathrm { C } ) & \$ 400 \mathrm { U } & \$ 31720 & \$ 4680 \mathrm {~F} & \$ 36400 \\\hline \text { Fixed Costs } & \$ 16560 & \$ 1720 \mathrm {~F} & \$ 18280 & & \$ 18280 \\\hline \text { Operating profit } & \$ 35480 & ( \mathrm { D } ) & \$ 32160 & \text { (E) } & \$ 30280 \\\hline\end{array}$$
Required:
a.What are the respective flexible-budget revenues (A)?
b.What are the static-budget revenues (B)?
c.What are the actual variable costs (C)?
d.What is the total flexible-budget variance (D)?
e.What is the total sales-volume variance (E)?
f.What is the total static-budget variance?
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