Erwin Plumbing Materials Company has a sales office that sells water pipes to construction companies. The sales office is a revenue center and prepares a monthly responsibility report. The partially completed responsibility report is provided Revenue Center Responsibility Report Product Type Flexible Budget Revenue Variance Actual Sales Sales Flexibl Volume Static Budget $40,800 33,000 31,000 28,400 U/F BudgetVariance $30,750 42,200 33,100 20,000 U/F 40 inch$31,700 36 inch long 40,150 36 inch short 36,200 19,100 32 inch The company uses management by exception to address flexible budget variances. On which product type would the company first focus? A. 40 inch B. 36 inch long C. 36 inch short D. 32 inch