question is shown below

Planning budget: Sales volume = 40,000. Actual results: Sales price = $10.00. Consider the following budget information: RU per Cost per Cost per Cost per Finished Resource Finished Planning Finished Unit (FU) Unit (RU) Unit (FU) Budget Actual Unit (FU) Sales - Total $s $360,000 $420,000 DM - Materials 5.00 100,000 115,500 Direct labor $0.25 80,000 $1.90 Variable overhead 4.00 $0.40 73,500 Fixed expenses 100,000 Net income 36,200 Actual income EXCEEDS flexible budget income by: O $9,400 O $12,300 O $14,400 O $20,200