The Edinburg Company produces engine parts for car manufacturers. A new accountant intern at Edinburg has accidentally deleted the calculations on the company's variance analysis calculations for the year ended December 31, 2017. The following table is what remains of the data. Performance Report Year Ended December 31, 2017 Actual Flexible-Budget Results Variances 104,000 Units sold Revenues (sales) $ 676,000 Variable costs 445,000 Contribution margin 231,000 208,000 Fixed costs 23,000 Operating income Compute the flexible budget variance for operating income. 18250 17000 18000 d) 19000 Bo brak Flexible Sales-Volume Static Budget Variances Budget 92,000 $ 331,200 193,200 138,000 115,000 23,000