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 Flexible Sales-Volume Static Results Variances Budget Variances Budget Units sold 103.000 99.000 Revenues (sales) $ 695.250 $ 356,400 Variable costs 470.000 148,500 Contribution margin 225 250 207,900 Fixed costs 122,350 105,000 $ 102.900 $ Operating income 102.900 Compute the flexible budget variance for operating income. 7800 b) 8800 8400 d) 8000