A company's flexible budget for 13,000 units of production reflects sales of $299.000; variable costs of $78,000; and fixed costs of $91,000. Calculate the expected level of operating income if the company produces and sells 16,000 units. 15.) Use the following data to find the direct labor rate variance if the company produced 3,500 units during the period. 16.) Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. 17.) Milltown Company specializes in selling used cars. During the month, the dealership sold 27 cars at an average price of $15,500 each. The budget for the month was to sell 25 cars at an average price of $16,500. Compute the dealership's sales volume variance for the month