12. The following information is available for the Gabriel Products Company for the month of July: Actual Static Budget Units 5,100 5,000 Sales Revenue $58,650 $60,000 Variable manufacturing costs $16,320 $15,000 Fixed manufacturing costs $17,000 $18,000 Variable marketing and administration expense $10,500 $10,000 Fixed marketing and administration expense $11,000 $12,000 The exible budget of operating income for the month of J ulj.r would be: a. $5,100 0. $5,000 c. $5,700 d. $1,170 e. $1,870