Applet systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of $120 for each connector and fixed costs of $9000 per month. Applet's static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 73 connectors at a total cost of $27000. Applet's flexible budget variance for total costs is

a) $3240 U

b) $9240 U

c) $9240 F

d) $3240 F