A hairstyling salon owner constructed a flexible budget projecting $1,000$ and $1,100$ customers for the month of June. The owner expects $1,000$ customers but hopes for $1,100$ customers. The average sale per customer is $$40.$ Costs include rent of $$5,000,$ payments to hairstyles of $$20$ per customer; and overhead of $$10$ per customer. In June, the owner had $1,000$ customers and the net income was $$8,000.$

A$)$What is the flexible budget net income?

$$ $$5,000$

$$ $$6,000$

$$ $$8,000$

$$ $$10,000$

B$)$ What will the owner find concerning the net income variance while reviewing the bottom line of the flexible budget and the actual monthly results?

$$ This net income shows a favorable $$2,500$ variance.

$$ This net income shows a favorable $$2,000$ variance.

$$ This net income shows an unfavorable $$2,000$ variance.

$$ This net income shows an unfavorable $$2,500$ variance.

C$)$ What will the owner find concerning the revenue or income variances?

$$ Net income is $$3,000$ unfavorable.

$$ Net income is $$3,000$ favorable.

$$ Revenue is $$2,000$ favorable.

$$ Revenue is $$2,000$ unfavorable.