6) Yesterday Company has the following information: Actual operating loss at 5,000 units $(11,000) Budgeted operating income at 5,000 units $5,000 Budgeted operating income at 10,000 units $12,000 Planned level of operations 10,000 units Actual level of operations 5,000 units Assume that the units of production are the determining factor of the costs of the product. What is the static budget variance for operating income? A) \$11,000 Unfavorable B) $12,000 Unfavorable C) \$23,000 Unfavorable D) $23,000 Favorable 7) Today the Company has the following information: Actual operating loss at 5,000 units $(11,000) Budgeted operating income at 5,000 units $5,000 Budgeted operating income at 10,000 units $12,000 Planned level of operations 10,000 units Actual level of operations 5,000 units Assume that the determinant of product costs is units of output. What is the flexible budget variance for operating income? A) \$5,000 Unfavorable B) $11,000 Unfavorable C) \$16,000 Unfavorable D) $16,000 Eaverable