A company's master budget for October is to manufacture and sell $32,000$ units, for a total sales revenue of $$310,000,$ total variable costs of $$150,000,$ and total fixed costs of $$28,000.$ The company actually manufactured and sold $34,000$ units, and generated $$109,000$ of operating income in October.

The total flexible$-$budget variance in October was: $($Do not round intermediate calculations.$)$

Multiple Choice

$$10,000$ unfavorable.

$$81,000$ unfavorable.

$$9,184$ unfavorable.

$$33,000$ unfavorable.

$$69,816$ unfavorable