Luanna Inc. manufactures game consoles. Some of the company's data was misplaced. Use the following information to replace the lost data. Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Master Budget Units 1,760 1,700 Revenues $ 103,840 $ 1,760 U A B Variable costs C $ 47,600 Fixed costs $ 20,700 Operating income $ 44,350 D $ 25,000 The amount C, to nearest dollar, is .