Productora Centroamericana S.A. has the following standard budgets for the month of March 2011: The sales budget for March is 1,500,000 units 

Average sale price

$ 6.00

Total cost of direct materials per unit

$ 1.5

Direct labor

Direct labor cost

$ 12

Average rate of labor productivity (units per hour)

$ 300

Direct cost for Marketing per unit

0.3

Fixed indirect costs

$ 800,000

 Unit sales and production totaled 95.0% of plan Average actual sale price increased to $ 6.10 Productivity decreased to 250 Actual direct labor costs are $ 12.20 The actual total cost of direct materials per unit increased to $ 1.60 Actual direct marketing costs were $ 0.25 Overhead fixed costs reached $ 10,000 a) Calculate the actual operating income and the static budget (answer any of the b) Calculate the variation of the static budget for operating income c) Calculate the operating income of the flexible budget d) Calculate the variation of the flexible budget for operating income e) The variation in sales volume for operating income