The following is a summarized master budget that Winnipeg Company prepared for January: Sales 9,000 units $450,000 $270,000 18,000 288,000 Sales revenue Less variable costs: Manufacturing Selling and administrative Contribution Less fixed costs: Manufacturing Selling and administrative Operating income $162,000 72,000 27,000 99,000 $63,000 Actual results for January were as follows: Units produced and sold Selling price per unit 8,500 units $55.000 Actual results for January were as follows: 8,500 units $55.00 Units produced and sold Selling price per unit Variable costs per unit: Manufacturing Selling and administrative Total fixed costs $32.00 $1.50 $99,000 What was the flexible budget operating income (loss) for Winnipeg Company for January? $83,750. $54,000. $63,000. $59,500