25) The static budget, at the beginning of the month, for Assembly Furniture Company follows: Static budget: Sales volume: 1,000 units; Sales price: $70.00 per unit Variable costs: 33.00 per unit; Fixed costs: $36,100 per month Operating Actual results, at the end of the month, follows: Actual results: Sales volume: 990 units; Sales price: $74.00 per unit Variable costs: $35.00 per unit; Fixed costs: $34,000 per month Operating income: $4,610 Calculate the sales volume variance for fixed costs. A) $1,980 U B) S2,100F C) S370 U D) SO