A. Calculate the Company's flexible-budget variance for operating income.

B. Calculate the Company's static budget variance for operating income.

Please do the calculations with pen & paper, not excel or software tools. Thank you

Actual Budgeted \begin{tabular}{lrrr} \hline Units made and sold & 1,300 & 1,500 \\ Selling price & $220 per curtain & $210 per curtain \\ Variable costs & $ & 163,000 & $105 per curtain \\ Fixed costs & $ & 79,000$ & 84,000 \end{tabular}