The following data were collected by Allegro Company for the month of March: Static budget data: Sales 9,000 units @ $30/unit Unit variable cost $23 per unit Total fixed costs $18,200 Actual results: Sales 9,600 units @ $30/unit Unit variable costs $24 per unit Total fixed costs $18,200 What is the flexible budget operating income? Multiple Choice $5,400 $49,000 $9,600 $39,400 $44,800