A company's master budget for October is to manufacture and sell 31,000 units, for a total sales revenue of $290,000, total variable costs of $166,000, and total fixed costs of $26,000. The company actually manufactured and sold 33,000 units, and generated $55,000 of operating income in October.

The total flexible-budget (FB) variance for operating income in October, to the nearest dollar, was:

rev: 11_08_2018_QC_CS-147544

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Multiple Choice

• $20,370 unfavorable.
• $51,000 unfavorable.
• $6,630 unfavorable.
• $8,000 unfavorable.
• $29,000 unfavorable.