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A company's master budget for October is to manufacture and sell 30,200 units, for a total sales revenue of $274,000, total variable costs of $177,360,

A company's master budget for October is to manufacture and sell 30,200 units, for a total sales revenue of $274,000, total variable costs of $177,360, and total fixed costs of $26,000. The company actually manufactured and sold 32,200 units, and generated $47,000 of operating income in October.

The flexible-budget operating income in October, to the nearest dollar, was:

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