(2 questions) Barton Limited makes and sells a single product. The company employs a flexible budgeting system that covers a relevant range from 25,000 units to 30,000 units and a just in time inventory system. Budget data for April, based on 27,000 units, are as follows: Prime costs $35 per unit Manufacturing overhead $137,000 plus $4 per unit Selling and administrative $35,000 plus $3 per unit expenses Selling price $75 per unit What is the company's master budget operating income (loss) for April?