A company's master budget for October is to manufacture and sell 31,700 units, for a total sales revenue of $304,000, total variable costs of $155,010, and total fixed costs of $27,400. The company actually manufactured and sold 33,700 units, and generated $99,400 of operating income in October.

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

Multiple Choice

$31,590 unfavorable.

$72,000 unfavorable.

$61,880 unfavorable.

$8,120 unfavorable.

$9,400 unfavorable.