Swing, Corp., used the following data to evaluate their current operating system. The company sells 1 pack of golf balls, considered one unit, for $5.00 per pack. The $5.00 selling price is also the budgeted selling price.

Actual Budgeted Units Sold 990,000 1,000,000 Variable Costs $1,250,000 $1,500,000 Fixed Costs $ 925,000 $ 900,000

What is the actual operating income for Swing using the actual results?

What is the budgeted operating income for Swing?

What is the total static budget variance for Swing?