Luanna Incorporated manufactures game consoles. Some of the company's data was misplaced. Use the following information to replace the lost data. Units Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Master Budget 1.960 1,800 Revenues $ 135,240 $1,960 U B Variable costs C $ 68,400 Fixed costs $ 21,700 Operating income $ 46,250 The amount C is: O Impossible to determine without further information. O $88,990. O $67,950. $113,540. $67.290. D $35,000