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A company's master (static) budget for October is to manufacture and sell 30,000 units for $270,000 with total variable costs of $180,000 and total fixed costs of $24,000. The firm manufactured and sold 32,000 units at $8 per unit and earned net operating income of $45,000 in October. 9. The flexible budget operating income in October is: $72,000. 10. The operating income flexible budget variance is: $27,000 unfavorable. 11. The sales volume variance is: $6,000 favorable. 12. The sales price variance is: $32,000 unfavorable