Digital Systems’ flexible budget variance for total costs is

a. $3,250 F

b. $5,250 F

c. $3,250 U

d. $5,250 U Digital Systems is a start-up company that makes connectors for high-speed Internet connections. The com¬ pany has budgeted variable costs of $130 for each connector and fixed costs of $8,000 per month.
Digital’s static budget predicted production and sales of 100 connectors in January, but the company actually produced and sold only 75 connectors at a total cost of $23,000.