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 $190,000 $160,000 $30,000F Variable costs 125,000 96,000 29,000U Fixed costs 45,000 40,000 5,000U Operating income $ 20,000 $ 24,000 $ 4,000U Using a flexible budget, Dale's total sales-volume variance is: $20,000 U $6,000 F $16,000 F $4,000 U