Armati, Inc., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected below: Armati, Inc., had the following budgeted data:

BUDGETED

Unit sales for 2011 26,000

Unit production for 2011 26,000

Budgeted fixed costs for 2011: $2,900

Budgeted variable costs per unit:

Direct materials $0.15

Direct labor $0.29

The following actually occurred:

Actual unit sales for 2011 24,000

Actual unit production for 2011 28,000

Actual fixed costs for 2011: $2,950

Actual variable costs: $10,650

The flexible budget variance for total cost for 2011 is Group of answer choices

A. $1,670 F.

B. $1,280 U.

C. $1,620 F.

D. $50 U.