Planned Actual Unit sales 1,200,000 1,150,000 Selling price per unit $39.00 $41.00 Variable costs: Direct materials: Kg of direct materials per unit of output 3.00 3.25 Price per kg of direct materials $2.10 $1.96 Direct labour: Hours of direct labour per unit of output 0.75 0.60 Rate per hour of direct labour $21.00 $22.75 Variable manufacturing overhead (VMOH): Hours of direct labour per unit of output 0.75 0.60 VMOH cost per direct labour hour $12.00 $12.50 Fixed costs: Fixed manufacturing costs $2,500,000 $2,477,000 Fixed selling, general and administrative costs $4,000,000 $4,047,000 Question 40 (3 points) Use the data provided about Victor Company Ltd. (VCL). What is the flexible budget operating income? (This question takes time and is not needed to answer the next ones.) MacBook Air 95 F2 20 F3 888 F4 - FS -- F6 F7 FB $ &