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36) Infinity Clock Company prepared the following static budget for the year. Static Budget Units/Volume 000 Per Unit 3700 160 5000 Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income/(Loss) 2009 1.000 If a flexible budget is prepared at a volume of 7800 units, calculate the amount of operating income The production level is within the relevant range. A) $3000 B) $43,800 C) 127.000 D) 7800 37) The sales volume variance is the difference between the A) expected results in the flexible budget for the actual units sold and the static budget B) static budget and actual amounts due to differences in sales price C) nexible budget and static budget due to differences in fixed costs D) actual results and the expected results in the flexible budget for the actual units sold 38) The static budget, at the beginning of the month for Amira Company follows Static budget Sales volume: 1000 units: Sales price: $70.00 per unit Variable costs: $32.00 per unit: Fixed costs: 536.800 per month Operating income: $1200 Actual results, at the end of the month follows: Actual results Sales volume: 980 units: Sales price: $74.00 per unit Variable costs: $35.00 per unit: Fixed costs: 534,600 per month Operating income: $3620 C) 50 Calculate the flexible budget variance for fixed costs B) $2200 U A) 53180 F D) $2200 F J9) A company is analyzing its month-end results by comparing it to both static dexible budgets. During the month, the actual fixed costs were lower than the expected fed costs as per the static budget. This difference results in a(n)- A) favorable sales volume variance for fixed costs B) unfavorable sales volume variance for fixed costs C) unfavorable flexible budget variance for fixed costs D) favorable flexible budget variance for fixed costs 40) Hercules Sports Equipment Company projected sales of 79,000 units at a unit sales price of $12 for the year. Actual sales for the year were 75,000 units at $14 per unit. Variable costs were budgeted B) $158,000 unfavorable $3 per unit, and the actual amount was $5 per unit. Budgeted fixed costs totaled $387,000, while actual fixed costs amounted to $450,000. What is the flexible budget variance for variable costs D) $158,000 favorable A) $150,000 favorable C) $150,000 unfavorable