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) $ 676,000 460,000 Variable costs Contribution margin 216,000 142,650 Fixed costs S 73,350 Operating income Compute the flexible budget variance for operating income. Flexible Sales-Volume Static Budget Variances Budget 91,000 $ 386,750 218,400 168,350 95.000 $ 73,350