THE FOLLOWING IN FORMATION APPLIES TO QUESTIONS 78 THROUGH 82. Peters' Company manufacturers tires . Some of the company's data was misplaced . Use the following information to replace the lost data : Actual Flexible - Budget Flexible Sales - Volume Static Results Variances Budget Variances Budget Units sold # 225, 000 # 225 , 000 # 206, 250 Revenues $84, 160 $2, 000 F ( A ) $2 , 800 U ( B ) Variable Costs ( C ) $400 U $31 , 720 $4 , 680 F $36 , 400 Fixed $18 , 280 COSTS $16, 560 $1 , 720 1 $18 , 280 Operating income $35 , 480 ( D ) $32 , 160 ({` ) $30 , 280