Some of Bondi Appliances financial data has been misplaced. Use the following information to replace the lost data:

Actual Results

Flexible-Budget Variances

Flexible Budget

Sales-Volume Variances

Static Budget

Units sold

225 000

225 000

206 250

Revenues

$84 160

$2000 F

(A)

$2800 U

(B)

Variable costs

(C)

$400 U

$31 720

$4680 F

$36 400

Fixed costs

$16 560

$1720 F

$18 280

0

$18 280

Operating profit

$35 480

(D)

$32 160

(E)

$30 280

What amounts are reported for revenues in the flexible budget (A) and the static budget (B), respectively?

A.$84 960; $83 360

B.$84 960; $88 960

C.$82 160; $79 360

D.$82 160; $84 960