Classic Products Company manufactures colonial style desks. Some of the company's data was misplaced. Use the following information to replace the lost data: Actual Flexible Budget Flexible Sales Volume Static Results Variances Budget Variances Budget Units sold Revenues 490,000 $186,750 490,000 447,950 $4,300 F (A) $6,460 U (B) Variable costs (C) Fixed costs $36,820 $890 U $3,700 F $70,310 $40,520 $10,000 F $80,310 0 $40,520 Operating income $78,730 (D) $71,620 (E) $68,080 What amounts are reported for revenues in the flexible - budget (A) and the static - budget (B), respectively? A. $191,050; $175,990 B. $180,290; $188,910 C. $186,750; $184,590 D. $182,450; $188,910