Classic Products Company manufactures colonial style desks. Some of the company's data was misplaced. Use the following information to replace the lost data and document if the variance is favorable or unfavorable when required. Actual Results Flexible Budget Variances Flexible Budget Sales-Volume Variances Static Budget Units sold 490,000 490,000 448,350 Revenues $187,250 $5,000 F (10) $6,260 U Variable costs $890 U $71,260 $10,800 F $82,060 Fixed costs $36,670 $3,740 F $40,410 0 $40,410 Operating income $78,430 $70,580 $66,040 10) What is the flexible budget variance