ProNet's flexible budget variance for total costs is

a. \(\$ 5,250 \mathrm{U}\)

b. \(\$ 5,250 \mathrm{~F}\)

c. \(\$ 3,250 \mathrm{U}\)

d. \(\$ 3,250 \mathrm{~F}\)

ProNet Systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of \(\$ 130\) for each connector and fixed costs of \(\$ 8,000\) per month.

ProNet's static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 75 connectors at a total cost of \(\$ 23,000\).