Cybemat Systeme is a start-up company that makes connectors for high-speed Interment connections. The company has budgeted variable costs of $115 for each connector and fixed costs of $5,500 per month Cybemer's static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 80 connections at a total cost of $24,000 Cybersexe budget variance for total cos OA 12.300 F OR 2300 OC $1300 U OD. $300