Hyson Inc. manufactures and sells produces. The master budget and the actual results for July are as follows:

	Actual July Sales	Master Budget
Un it sales	12,000	10,000
Sales	$132,000	$100,000
Variable costs	$70,800	$60,000
Contribution margin	$61,200	$40,000
Fixed costs	$30,000	$25,000
Operating income	$31,200	$15,000

If flexible budgeting is used, how much is contribution margin per unit based on actual sales of 12,000 units?

(A)	$4.00
(B)	$5.10
(C)	$4.55
(D)	None of the above

How much is the operating income for Hyson Inc. using a flexible budget for July?

(A)	$31,200
(B)	$21,000
(C)	$23,000
(D)	$15,000

please explain answer