Beam Corporation sold laser pointers for $13 each in 2017. Its budgeted selling price was $18 per unit. Other information related to its performance is given below: Actual 27,900 Units made and sold Variable costs Budgeted 27,800 $5 per unit 53,000 $ 85,000 Fixed costs $ 57,000 $ Calculate Beam's flexible budget for (a) revenues, (b) variable costs, (c) fixed costs, and (d) operating income. Calculate Beam's flexible budget for (a) revenues. Begin by determining the formula and then solve for the amount Flexible budget for revenues Calculate Bear's flexible budget for (b) variable costs. Begin by determining the formula and then solve for the amount Flexible budget for variable costs Calculate Beam's flexible budget for (c) fixed costs. Beam's flexible budget for fixed costs is $ Calculate Beam's flexible budget for (d) operating income. Begin by determining the formula and then solve for the amount. (Abbreviations used: rev = revenue, vc = variable costs, fc = fixed costs.) Flexible budget for operating income