9 A company's master budget for October is to manufacture and sell 31,200 units, for a total sales revenue of $294,000, total variable costs of $162,960, and total fixed costs of $26,400. The company actually manufactured and sold 33,200 units, and generated $57,000 of operating income in October. The total flexible-budget (FB) variance for operating income in October, to the nearest dollar, was: 8 01:48:23 Multiple Choice $8.400 unfavorable. $21,254 unfavorable. $7,346 unfavorable. a O $30,600 unfavorable. $56,040 unfavorable