Alphonse Company manufactures staplers. The budgeted sales price is $14 per stapler, the variable costs are $2 per stapler, and budgeted fixed costs are $10,000 What is the budgeted operating income for 4,200 staplers? WON A. $40,400 B. $50,400 C. $58,800 OD. $8,400 The static budget, at the beginning of the month, for Divine Dcor Company, follows: Static budget: Sales volume: 1,100 units, Sales price: $70 per unit Variable costs. $32 per unit, Fixed costs: $37,800 per month Operating income: $4,000 Actual results, at the end of the month, follows: 3 21 Actual results: Sales volume: 960 units, Sales price: $74 per unit Variable costs: $35 per unit; Fixed costs: $33,900 per month Operating income: $3,540 Calculate the flexible budget variance for sales revenue. IN O A. $3,840 U OB. $4,860 F O C. $4,860 U OD. $3,840 F