10 A company's master budget for October is to manufacture and sell 30,000 units, for a total sales revenue of $270,000, total variable costs of $180,000, and total fixed costs of $24,000. The company actually manufactured and sold 32,000 units, and generated $45,000 of operating income in October. The total flexible-budget (FB) variance for operating income in October, to the nearest dollar, was: 10 Multiple Choice $21,000 unfavorable. $15,400 unfavorable. $27,000 unfavorable. $6,000 unfavorable. $3,600 unfavorable.