Folsom Fashions sells a line of women'sdresses. Folsom's performance report for November Year 1 follows. Actual Budget Dresses sold 5,000 6,000 Sales USD235,000 USD300,000 Variable costs 145,000 180,000 Contribution margin 90,000 120,000 Fixed costs 84,000 80,000 Operating income USD6,000 USD40,000 The company uses a flexible budget to *yze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income.The fixed cost variance for November is:
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