1.Classic Products Company manufactures colonial style desks. Some of the company's data was misplaced. Use the following information to replace the lost data:

Actual Results

Flexible Budget Variances

Flexible Budget

Sales-Volume Variances

Static Budget

Units sold

490,000

490,000

448,350

Revenues

$187,250

$5,000 U

(A)

$6,260 F

(B)

Variable costs

(C)

$890 U

$71,260

$10,800 F

$82,060

Fixed costs

$36,670

$3,740 F

$40,410

0

$40,410

Operating income

$78,430

(D)

$70,580

(E)

$66,040

What amounts are reported for revenues in the flexible-budget (A) and the static-budget (B), respectively?

A) $192,250; $185,990

B) $182,250; $188,510

C) 187,250; $185,990

D) 180,990; $188,510