ExpertNet Systems is a? start-up company that makes connectors for? high-speed Internet connections. The company has budgeted variable costs of $150 for each connector and fixed costs of $8,500 per month. ExpertNet?'s static budget predicted production and sales of 100 connectors in? August, but the company actually produced and sold only 72 connectors at a total cost of $22,000.

ExpertNet?'s sales volume variance for total costs is

A. $4,200 F.

B. $4,200 U.

C. $2,700 F.

D. $2,700 U.