HonkHonk Company manufactures car parts. The budgeted operating income is $1,680,000 at the end of 2008. However, the actual operating income totaled to only $1,380,000. Assume the actual and budgeted production is the same.

a) What is the total static budget variance?

b) Assume the flexible budget operating income was $710,000. Determine total sales-volume variance.

c) Refer to part (b), determine the total flexible budget variance.