The following performance report was prepared for Dale Manufacturing for the month of April. Actual Results Static Budget Variance Sales units 100,000 80,000 20,000F Sales dollars Variable costs Fixed costs Operating income $190,000 125,000 45,000 $ 20,000 $160,000 96,000 40,000 $ 24,000 $30,000F 29,000U 5.000U $ 4,000U Using a flexible budget, Dale's total sales-volume variance is