A company's master budget for October is to manufacture and sell 31,600 units, for a total sales revenue of $302,000, total variable costs of $156,640, and total fixed costs of $27,200. The company actually manufactured and sold 33,600 units, and generated $61,000 of operating income in October.

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

Multiple Choice

• $8,893 unfavorable.

• $22,907 unfavorable.

• $9,200 unfavorable.

• $33,800 unfavorable.

• $66,360 unfavorable.