Banner 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 $7,000 per month. Banner?'s static budget predicted production and sales of 100 connectors in? August, but the company actually produced and sold only 80 connectors at a total cost of $18,000. Banner?'s flexible budget variance for total costs is

A. $1,400 U.

B. $1,400 F.

C. $2,400 U.

D. $2,400 F.