Reflector Glass Company prepared the following static budget for the year: Static Budget Units/Volume 5,000 Per Unit $5 1.5 Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income/(Loss) $25,000 7,500 17,500 3,000 $14,500 If a flexible budget is prepared at a volume of 8,100 units, calculate the amount of operating income. The production level is within the relevant range. A. $12,150 B. $14,500 C. $25,350 D. $3,000 Hercules Sports Equipment Company projected sales of 83,000 units at a unit sales price of $13 for the year. Actual sales for the year were 75,000 units at $15 per unit. Variable costs were budgeted at $2 per unit, and the actual amount was $4 per unit. Budgeted fixed costs totaled $377,000, while actual fixed costs amounted to $428,000. What is the flexible budget variance for variable costs? A. $166,000 favorable B. $150,000 favorable C. $166,000 unfavorable D. $150,000 unfavorable