Almond Company expressed the total expenses (Y) component of its master budget for February with the cost formula Y - $90,000 - $20 * X, where X represents the expected number of units of its only product to be manufactured and sold. The budgeted average selling price per unit was $40 for budgeted sales volume 6,000 units. Reported actual results for February were as follows: Sales 6,200 units Sales revenue $ 260,000 Less variable costs ($ 125,000) Contribution margin $135,000 Less fixed costs ($ 98,000) Operating Income $ 37,000 What was the flexible budget annet for February? A $3,000 Favourable B. $3,200 Favourable $4,500 Unfavourable D. 54,000 unfavourable