Luanna incorporated manufactures game consoles. Some of the company's data was misplaced. Use the following information to replace the lost data. Flexible Budget Variance Flexible Budget Sales Volume Variance Master Budget 1,700 B $ 47,600 Actual Results 1,760 $ 103,840 $ 20,700 $ 44,350 A $ 1,760 V Units Revenues Variable costs Fixed costs Operating income $ 25,000 D The amount is