Standard Costing

Thank you very much for your assistance.

A company uses a standard absorption costing system the following figures are available for the last accounting period in which the actual profits was 108000

Sales volume Profit variance 6000 A
sales price variance 5000 F
total variable cost variance 7000 A
Fixed cost expenditure Variance 3000 F
Fixed cost volume variance 2000 A

What was the standard profit for the actual sales in the last accounting period.

101000
107000
109000
115000

my answer was 101000 the book answer was 109000

My question was I have gone through the variance analysis proper I have no problem when either the information is presented in a form of operating statement or in any form that is different from the above extract. I have also done the operating statement that was tested in the specimen exam and got it right. I have also done a full flexed budget and calculated the variance as per Marginal costing and put the figures in operating statement for the worked example in the Variance analysis chapter without any problem . but when the information is asked in the form of the above extract I am adding or subtracting the figures given in the actual question wrongly and I am ending up with different answer. I am worried if in the exam few questions in the multiple choice section are asked in the form of the above extracts to loose substantial amount of marks. is there any sort of rule which determines what to add or subtract in order to get the exact figure. Many thanks I appreciate for your help.