A company's master budget for October is to manufacture and sell 31,800 units, for a total sales revenue of $306,000, total variable costs of $153,360, and total fixed costs of $27,600. The company actually manufactured and sold 33,800 units, and generated $102,600 of operating income in October. The total flexible-budget variance in October was: (Do not round intermediate calculations.) Multiple Choice $8,466 unfavorable. $64,534 unfavorable. $9,600 unfavorable $32,040 unfavorable. $75,000 unfavorable.