19. Nicholas Company manufacturers TVs. Some of the company's data was misplaced. Use the following information to replace the lost data: Sales- Analysis Actual Flexible Flexible Volume Results Variances Budget Variances Static Budget Units Sold 120,500 120,500 100,500 Revenues $45,000 $42,480 $43,880 Variable Costs $16,060 $15,860 $18,200 Fixed Costs $8,280 $9,140 $9,140 Operating Income Required: a. Calculate the flexible variances b. Calculate the sales volume variances c. Calculate the operating income d. Calculate the static-budget operating income