sing the master static budget, calculate the variable cost/unit and prepare a flexible budget. Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Master Static Budget Variable Cost/Unit Flexible Budget Units Produced and Sold 9,200 1 8,400 Revenue 432,400 Answer Answer Variable Costs 156,400 Answer Answer Contribution Margin 276,000 Answer Answer Fixed Costs 38,000 Answer Operating Income 238,000