The following static budget is provided:

Static Budget	Per Unit	Total at 15,000 units
Sales	$60	$900,000
Less variable costs:
Manufacturing costs	(30)	(450,000)
Selling and administrative costs	(10)	(150,000)
Contribution margin	$20	$300,000
Less fixed costs:
Manufacturing costs		(75,000)
Selling and administrative costs		(125,000)
Total fixed costs		(200,000)
Net income		$100,000

A. What will be the net income at flexible budget at 13,000 units produced and sold?

B. What will be the flexible budget contribution margin when 13,000 units are produced and sold?

C. What will be the flexible budget sales variance if 13,000 units are produced and sold?