Answer the Following Questions Using the Information Below:
Some of Bondi

Answer the following questions using the information below:
Some of Bondi Appliances financial data has been misplaced.Use the following information to replace the lost data:
$\begin{array}{|c|c|c|c|c|c|}\hline &\text { Actual } & \text { Flexible-Budget } & \text { Flexible } & \text { Sales-Volume } & \text { Static } \\&\text { Results } & \text { Variances } & \text { Budget } & \text { Variances } & \text { Budget }\\\hline \text { Units sold } & 225000 & & 225000 & & 206250 \\\hline \text { Revenues } & \$ 84160 & \$ 2000 \mathrm{~F} & \text { (A) } & \$ 2800 \mathrm{U} & (B) \\\hline \begin{array}{l}\text { Variable } \\\text {costs }\end{array} & \text { (C) } & \$ 400 \mathrm{U} & \$ 31720 & \$ 4680 \mathrm{~F} & \$ 36400 \\\hline \text { Fixed costs } & \$ 16560 & \$ 1720 \mathrm{~F} & \$ 18280 & 0 & \$ 18 280\\\hline \begin{array}{l}\text { Operating } \\\text { profit }\end{array} & \$ 354 & \text { (D) } & 332160 & \text { (E) } & \$20280\\\hline\end{array}$

-What are the actual variable costs (C) ?

A) $31 320
B) $32 120
C) $27 040
D) $36 400