Using the master static budget, calculate the variable cost/unit and prepare a flexible budget. Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. \begin{tabular}{|l|r|r|r|} \hline & Master Static Budget & Variable Cost/Unit & Flexible Budget \\ \hline Units Produced and Sold & 6,100 & 1 & 5,600 \\ \hline Revenue & 244,000 & & \\ \hline Variable Costs & 122,000 & & \\ \hline Contribution Margin & 122,000 & \\ \hline Fixed Costs & 39,000 & & \\ \hline Operating Income & 83,000 & \\ \hline \end{tabular}