A company has the following information, Actual operating loss at 5000 units is sh. 11000 Budgeted operating income at 5000units is sh. 5000 Budgeted operating income at 10000 units is sh. 12000 Planned level of operations is 10000 units and actual level of operations is 5000 units. Assume the cost driver of products costs is units of production. Calculate the flexible budget variance for operating income.