13. help me

Reynolds Construction Materials Company has a sales office that sells concrete culvert pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided Revenue Center Responsibility Report Actual Flexible Sales Product Sales Budget Flexible Volume Static Type Revenue Variance UF Budget Variance U/E Budget 40 inch $31,600 $30,000 $40.600 36 inch long 40,000 42,000 33 100 36 inch short 36,100 33,100 31.100 32 inch 19.000 20.300 28,450 What is the flexible budget variance for the 40-inch pipe? O A $10,600 F OB. $1,600 F OC. $1,600 D. 510.600 U