24/7, Inc. is an international company that provides customer call services to the United States, Great Britain, and Canada. The following reports have been partially completed. Calculate the amounts for items (a) through \((\mathrm{g}).

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Operating Income by Country China India Operating income CEO of 24/7, Inc. Budget Variance Actual Favorable/ (Unfavorable) $ 60 $25 $(35) (a) $165 113 8 $138 (b) VP-India Operations Variance Favorable/ Operating Income by City Budget Actual (Unfavorable) Bangalore $ 70 $ 85 $15 Delhi (c) 28 (e) Operating income $105 (d) $8 Manager-Bangalore Revenues and Expenses Budget Actual Revenues $120 $130 Variance Favorable/ (Unfavorable) (f) Expenses 50 45 5 Operating income (g) $ 85 $15