calculate the sales volume variance for the operating income

The static budget, at the beginning of the month, for Jabari Company follows: Static budget: Sales volume: 2,000 units; Sales price: $52 per unit Variable costs: $13.00 per unit; Fixed costs: $26,000 per month Operating income: $52,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units; Sales price: $58 per unit Variable costs: $18.00 per unit; Fixed cost: $36,000 per month Operating income: $36,000 A. $7,800U B. $200F The static budget, at the beginning of the month, for Jabari Company follows: Static budget: Sales volume: 2,000 units; Sales price: $52 per unit Variable costs: $13.00 per unit; Fixed costs: $26,000 per month Operating income: $52,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units; Sales price: $58 per unit Variable costs: $18.00 per unit; Fixed cost: $36,000 per month Operating income: $36,000 B. $200F C. $8,200U D. $7,800F