RTI companys master budget calls for production and sale of 18,000 units for $81,000; variable costs of $30,600; and fixed costs of $20,000. During the most recent period, the company incurred $32,000 of variable costs and $28,000 of fixed costs to produce and sell 20,000 units for $85,000.

What is the sales volume variance for operating income?

Group of answer choices

$3,400 favorable

$64,000 unfavorable

$5,600 favorable

$9,000 unfavorable

What is the flexible budget variance for operating income?

Group of answer choices

$2,000 favorable

$11,000 unfavorable

$64,000 unfavorable

$6,000 favorable