Strauss Table Company manufactures tables for schools. The 20x4 operating budget is based upon sales of 20,000 units at $ 100 per table. Operating income is anticipated to be $ 120,000. Budgeted variable costs are $ 64 per unit, while fixed costs total $ 600,000. Actual income for 20x4 was surprising $ 354,000 on actual sales of 21,000 units at $ 104 each. Actual variable costs were $ 60 per unit and fixed costs totaled $ 570,000. Required: Prepare a 5 column variance analysis report with actual results, flexible-budget, static budget, flexible budget variances and sales-volume variances.