his Question: 1 pt 4 of 25 (13 complete) The Dear Dairy Cheese Company completed the flexible budget analysis for the second quarter, which is given below. Flexible Budget Sales Volume Units Actual Results 12.870 Variance Flexible Budget Variance Static Budget 0 12.870 870 E 12,000 Sales Revenue $62,700 $1,671 U $64,371 $4,351 F $60,020 Variable Costs Contribution Margin 27.610 $35,090 562 U 27.048 $1.828 U 25.220 $2,233 U $37,323 $2,523 F $34,800 Fixed Costs Operating Income/(Loss) 34.280 $810 260 U 34.020 $0 34.020 $2,493 U $3,303 $2,523 F $780 Which of the following statements would be a correct factor to explain the flexible budget variance for fixed costs? OA. decrease in sales price per unit B. increase in fixed costs OC. increase in sales volume OD. increase in variable cost per unit