C. 12,500 units D. 14,000 units. 9. If the static budget is $1,620,000 and the flexible budget amount is $1,405,000, then the revenue variance is? A. $215,000 B. ($215,000). C. $405.000 D. $620,000. 10. If the flexible budget is $1,250,000 and the variable overhead flexible budget variance is $250,000 then the actual cost is? A. $1,500,000 B. $1,215,000 C. $1,000,000 D. $250,000