5. Western Outfitters projected sales of 79,000 units for the year at a unit sales price of $12.00. Actual sales for the year were 73,000 units at $14.00 per unit. Variable costs were budgeted at $4.00 per unit, and the actual variable cost was $5.00 per unit. Budgeted fixed costs totaled $375,000 while actual fixed costs amounted to $415,000. What is the flexible budget variance for operating income