The following is a summarized master budget that Winnipeg Company prepared for January: Sales 9, 000 units Sales revenue $450, 000 Less variable costs: Manufacturing $270, 000 Selling and administrative 18, 000 288, 000 Contribution $162, 000 Less fixed costs: Manufacturing 72, 000 Selling and administrative 27, 000 99, 000 Operating income $63, 000 Actual results for January were as follows: Units produced and sold 8, 500 units Selling price per unit $55.00 Variable costs per unit: Manufacturing $32 . 00 Selling and administrative $1 . 50 Total fixed costs $99, 000What was the flexible budget operating income (loss) for Winnipeg Company for January? Multiple Choice O $83,750. O $54,000. O $63,000. O $59,500