A company's master budget for October is to manufacture and sell 30,100 units, for a total sales revenue of $272,000, to

[answerhappygod]

A company's master budget for October is to manufacture and sell
30,100 units, for a total sales revenue of $272,000, total variable
costs of $178,690, and total fixed costs of $25,000. The company
actually manufactured and sold 32,100 units, and generated $46,000
of operating income in October. The flexible-budget operating
income in October was:
$28,510
$73,439
$74,510
$86,528
$89,489