The manager at Jerome Mobility, Inc. reported the following information for 2019: Actual Results Static Budget Units sold 1,700 units 1,500 units Revenues $221,000 $195,000 Variable costs Direct materials 70,000 60,000 Direct manufacturing labor 36,500 31,500 Variable manufacturing overhead 16,000 13,500 Total variable costs 122,500 105,000 Contribution margin 98,500 90,000 Fixed costs 51,000 50,000 Operating income $47,500 $40,000 What is the static-budget variance for operating income for Jerome Mobility Inc. for 2019

Schuepfer inc. bases its selling and administrative expense budget on budgeted unit sales. the sales budget shows 1,800 units are planned to be sold in march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 per month. the remainder of the fixed selling and administrative expense represents current cash flows. the cash disbursements for selling and administrative expenses on the march selling and administrative expense budget should be: