Determine the static-budget variance if there is a favourable sales-volume variance of $200,000 and a favourable flexible budget variance of $50,000. Indicate whether the variance is favourable or unfavourable. Coral Rose is the owner of Rose Thai Restaurant. At the beginning of the year, she predicted the annual operating income would be $400,000. By the end of the year, she calculated the flexible budget for operating income to be $350,000. Determine the sales-volume variance. Indicate whether the variance is favourable or unfavourable. Determine the flexible budget variance if the sales-volume variance is $100,000 F and the static budget variance is $50,000 U. Indicate whether the variance is favourable or unfavourable.

If budgeted operating income is $200,000 and actual operating income is $350,000, determine the static budget variance. Indicate whether the variance is favourable or unfavourable.