27 The static budget, at the beginning of the month, for Amira Company follows:...

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Accounting

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The static budget, at the beginning of the month, for Amira Company follows: Static budget: Sales volume: 1,000 units; Sales price: $70 per unit Variable costs: $32 per unit; Fixed costs: $36,000 per month Operating income: $2,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 990 units; Sales price: $74 per unit Variable costs: $35.00 per unit; Fixed costs: $34,400 per month Operating income: $4,210 Calculate the flexible budget variance for fixed costs. OA. $1,600 F OC. $2,590 F D. $1,600 U

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