5- The static budget, at the beginning of the month for assembly furniture company follows: STATIC BUDGET: Sales volume:1,000 units; Sales price: $70.00 per unit Variable costs: \$33.00 per unit; Fixed costs: \$36,100 per month Operating income: $900 ACTUAL RESULTS: Sales volume: 990 units; Sales price:\$74.00 per unit Variable costs: \$35.00 per unit; Fixed costs: \$34,000 per month Operating income: $4,610 Calculate the flexible budget variances and sales volume variances