7) luanna inc

Luanna Inc. manufactures game consoles. Some of the company's data was misplaced. Use the following information to replace the lost data. Flexible Sales Actual Budget Flexible Volume Master Results Variance Budget Variance Budget Units 1, 940 1, 790 Revenues $131, 920 $ 1, 940 U A B Variable costs C $66, 230 Fixed costs $ 21, 600 Operating income $ 46, 150 D $34, 000 The amount A (to the nearest dollar) is