8) The static budget, at the beginning of the month, for Singleton Company follows Static budget: Sales volume: 1,000 units; Sales price: $70.00 per unit Variable costs: $33.00 per unit; Fixed costs: $36,500 per month Operating income: $500 Actual results, at the end of the month, follows: Actual results: Sales volume: 980 units; Sales price: $74.00 per unit Variable costs: $35.50 per unit; Fixed costs: $34,100 per month Operating income: $3,630 Calculate the flexible budget variance for fixed costs. (20 Points) A) $2,400 U B) $2,400 F C) $0 D) $3,8701F