2. Suvaranat shows the following budgeted and actual data for the current fiscal year: Units Sales Variable costs Fixed costs Operating income Master Budget Flexible Budget Actual Income Statement 8,000 9,000 9,000 $120,000 $135,000 $136,500 $56,000 $63,000 $66,000 $50,000 $50,000 $52,000 $14,000 $22,000 $18,500 a. Was the company effective in reaching its goals? Support your position with numbers. b. Was the company efficient in reaching its goals? Support your position with numbers. c. What was the revenue price variance? d. Prepare a flexible budget for 10,000 units, assuming that such a level of production and sales is within the same relevant range.