Dancause Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 5,100 units, but its actual level of activity was 5,090 units. The company has provided the following data concerning the formulas to be used in its budgeting:

		Fixed element per month		Variable element per tenant-day
Revenue				$39.20
Direcr Labor		$0		$5.40
Direct Materials		$0		13.20
Manufacturing Overhead		$45,800		1.70
Selling and Administrative Expenses		$22,800		0.50
Total Expenses		$68,600.00		$20.80

The direct materials in the flexible budget for October would be closest to: A. $67,320 B. $64,905 C. $64,651 D. $67,188

The manufacturing overhead in the flexible budget for October would be closest to: A. $54,453 B. $54,470 C. $52,739 D. $52,947

The net operating income in the flexible budget for October would be closest to: A. $33,869 B. $25,240 C. $34,003 D. $25,056