Abernathy Corporation used the following data to evaluate their current operating system. The company's actual selling price was $10.50 per unit; the budgeted selling price was $10 per unit. 1. sales Actual Units sold 102,000 units Budgeted 100,000 units Variable costs $470,000 $432,000 Fixed costs $385,000 $400,000 What is the selling-price variance? (Actual price - Budgeted price) x Actual unit a. $1,000 favorable b. $51,000 favorable C. $71,000 favorable d. $50,000 favorable 2. What is the flexible-budget variance of operating income? a. $36,640 favorable $48,000 unfavorable b. C. $44,640 favorable d. $36,640 unfavorable