The static budget, at the beginning of the month, for Vintage Wine Company follows: Static budget: Sales volume: 2,000 units; Sales price: $50 per unit Variable costs: $13 per unit; Fixed costs: $25,100 per month Operating income: $48,900 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units; Sales price: $59.00 per unit Variable costs: $16.50 per unit; Fixed costs: $34,200 per month Operating income: $42,300 Calculate the flexible budget variance for variable costs. A. $23,400F B. $29,700U C. $800U D. $6,300U A. $22,000F B. $13,000F C. $13,000U D. $22,000U Infinity Clock Company prepared the following static budget for the year: If a flexible budget is prepared at a volume of 9,900 units, calculate the amount of operating income. The production level is within the relevant range. A. $6,000 B. $4,000 C. $15,800 D. $9,900