A company's master budget for October is to manufacture and sell 30,600 units, for a total sales revenue of $282,000, total variable costs of $171,840, and total fixed costs of $30,000. The company actually manufactured and sold 32,600 units, and generated $51,000 of operating income in October. The flexible-budget operating income in October was: (Do not round intermediate calculations.) Multiple Choice $36,360. $88,828 $87,360. $101,726. $105,128