Titanium Blades refines titanium for use in all brands of razor blades. It prepared a static budget for the sales of 5,000 units. These variances were observed:

Determine the static budget and use the information to prepare a flexible budget and analysis for the 6,000 units actually sold.

What is the unfavorable variance compared to the flexible budget net income?

\begin{tabular}{|lccc|} \hline & Actual Results & Variances & \\ Sales & $150,000 & $25,000 & Favorable \\ Variable expenses & 77,800 & 12,800 & Unfavorable \\ Fixed expenses & 70,300 & 300 & Unfavorable \\ Net income (loss) & 1,900 & 11,900 & Unfavorable \\ \hline \end{tabular}