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 Results Flexible Budget Variances Sales-Volume Flexible Budget Variances Static Budget Units sold 500,000 500,000 458,450 Revenues $186,150 $4,300 F (A) $6.460 U (B) Variable costs (C) $930 U $69,690 $10,600 F $80.290 Fixed costs $36,800 $3,780 F $40,580 0 $40,580 Operating income $78,730 $71,580 (E) $67,440 What amounts are reported for revenues in the flexible-budget (A) and the static-budget (B), respectively? OA. $181,850, $188,310 OB. $186,150, $183,990- OC $190 450, $175.390 OD. $179.690, $188.310