The Body Balance Fitness Company completed the flexible budget analysis for the second quarter, which is given below. Actual Results Units 12,840 Sales Revenue $62,760 Variable Costs 27,560 Contribution Margin $35,200 Fixed Costs 34,240 Operating Income/(loss) $960 Flexible Budget Variance 0 $1,990 U | 337 U $2,327 U 170 U $2,497 U Flexible Budget 12,840 $64,750 27,223 $37,527 34,070 $3,457 Sales Volume Variance 940 F $4.740 F $1,993 U $2,747 F $0 $2,747 Static Budget 11,900 $60,010 25 230 $34,780 34,070 $710 Which of the following statements would be a correct factor to explain the flexible budget variance for variable costs? O A. decrease in sales price per unit OB. Increase in sales volume OC. Increase in variable cost per unit OD. Increase in fixed costs The static budget, at the beginning of the month, for Wadsworth Company follows: Static budget: Sales volume: 2,000 units; Sales price: $50.00 per unit Variable costs: $14.00 per unit; Fixed costs: $25,100 per month Operating income: $46,900 Actual results, at the end of the month, follows: Actual results: Sales volume: 1.900 units; Sales price: $58.00 per unit Variable costs: $16.5 per unit; Fixed costs: $34,000 per month Operating income: $44,850 Calculate the flexible budaet variance for operating incom O A. $3,600 F OB. $1,550 F OC. $15,200 F OD. $3,600 U The Comfort Foam Products Company completed the flexible budget analysis for the second quarter, which is given below. Flexible Budget Variance Static Budget 11,900 $60,050 Actual Results Units 12,830 Sales Revenue $62,760 Variable Costs 27,610 Contribution Margin $35,150 Fixed Costs 34,270 Operating Income (Loss) com (LOSS) $880 880 Sales Volume Variance 930 F $4,693 F 1,973 U $2,720 F Flexible Budget 12,830 $64,743 27,213 $37,530 34,080 $3,450 $1,983 U 397 U $2,380 U 190 U $2.570 U $34,810 34,080 $730 $2,720 F Which of the following would be a correct factor to explain the sales volume variance for variable costs? O A decrease in sales price per unit OB. Increase in fixed costs OC. Increase in variable cost per unit OD. Increase in sales volume crow Otros $15 or OB 22.000 OC