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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

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.

A. $130,000

B. $160,000

C. $181,000

D. $91,000

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