The Following Data Are for Point Corporation The Total of the Flexible?budget Variances Is _____

Multiple Choice

The following data are for Point Corporation: $\begin{array}{ccc} && & \text { Flexible } \\&& & \text { Budget for } \\&& \text { Static } & \text { Actual Sales } \\&\text { Actual } &\text { Budget } & \text { Activity }\\\hline \text { Units } & {18,000}& \underline{16,000} & \underline{18,000} \\\text { Sales } & \$ 360,000 & \$ 320,000 & \$ 360,000 \\\text { Variable costs } & 234,000 & 192,000 & 216,000\\\text { Contribution margin } & \$ \overline{126,000} & \$ \overline{128,000} & \$ 144,000 \\\text { Fixed costs } & \underline{76,000} & \underline{80,000} & \underline{80,000} \\\text { Operating income } & \$ 50,000 & \$ 48,000 & \$ 64,000\end{array}$ The total of the flexible?budget variances is _____.

A) $14,000 favorable
B) $14,000 unfavorable
C) $2,000 favorable
D) $2,000 unfavorable