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The Static Budget,at the Beginning of the Month,for Redwyne Company

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The static budget,at the beginning of the month,for Redwyne Company follows: Static budget:
Sales volume: 2,000 units; Sales price: $50.00 per unit
Variable costs: $13.00 per unit; Fixed costs: $25,200 per month
Operating income: $48,800
Actual results,at the end of the month,follows:
Actual results:
Sales volume: 1,800 units; Sales price: $58.00 per unit
Variable costs: $16.00 per unit; Fixed costs: $33,600 per month
Operating income: $42,000
Calculate the flexible budget variance for variable costs.


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