RTI Companys master budget calls for production and sale of 19,400 units for $100,880; variable costs of $46,560; and fixed costs of $21,400. During the most recent period, the company incurred $33,400 of variable costs to produce and sell 21,400 units for $86,400. During this same period, the company earned $26,400 of operating income. (Do not round intermediate calculations. Round final answer to the nearest whole dollar.)

Required:

1.	Determine the following for RTI Company:

a.	Flexible-budget operating income.

b.	Flexible-budget variance, in terms of contribution margin.

c.	Flexible-budget variance, in terms of operating income.

d.	Sales volume variance, in terms of contribution margin.

e.	Sales volume variance, in terms of operating income.