Luanna Inc. manufactures game consoles. Some of the company's data was misplaced. Use the following information to replace the lost data. Flexible Budget Variance Actual Results 1,860 $119,040 Sales Flexible Volume Master Budget Variance Budget 1,750 A $57,750 $1,860 U Units Revenues Variable costs Fixed costs Operating income $ 21,200 $ 45, 750 $30,000 The amount D (to the nearest dollar) is