The Company The Green Mile is dedicated to the sales of medicinal cannabis. You have just been recruited and they ask for you to apply your knowledge of Cost Accounting.

Calculate the variation in the Static Budget.

	Actual	Performance Gap	Actual Level Budget	Performance Gap	Budget
Units Sold	10,000		10,000		9,100
Income	$85,000	$5,000 U		$8,100 F
Variable Costs		$7,880 F	$40,000	$3,600 U	$36,400
Fixed Costs	$16,560	$1,720 F	$18,280		$18,280
Operational Income	$36,320		$31,720		$27,220

a. $9,100 U

b. $9,100 F

c. $4,500 U

d. $4,500 F