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