18) The static budget, at the beginning of the month, for Steak Frites Company follows: Sales volume: 1,100 units; Sales price: $70.00 per unit Variable costs: $33.00 per unit, Fixed costs: $39,800 per month Operating income: $900 Actual results, at the end of the month, follows: Sales volume: 995 units, Sales price: $74.00 per unit Variable costs: $35.00 per unit, Fixed costs: $35,000 per month Operating income: $3,805 Calculate the sales volume variance for revenue. A) $4,800 U B) $7,350 U C) $3,885 U D) $3,980 F