A company uses a static budget approach and the previous management accountant calculated the following information: Fixed costs variance $13,000 U; revenues variance $350,000 F; contribution margin variance $65,000 F. What is the total static-budget variance?

A)

$50,000 F

B)

$50,000 U

C)

$52,000 F

D)

$230,000 U

E)

$390,000 F