Static Budget Units/Volume Per Unit $7.00 1.00 Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income/(Loss) $35,000 30,000 $27,000 If a flexible budget is prepared at a volume of 7,800, calculate the amount of operating income. The production level is within the relevant range. A) $43,800 B) $27,000 C) $7,800 D) $3,000 nt omorioncing a high dafact rate on the assembly line