IN The static budget, at the beginning of the month, for La Verne Company follows: Static budget Sales volume: 2.100 units: Sales price: $57 per unit Variable cost: $12 per unit: Fixed costs: $27.000 per month Operating income: $67,500 Actual results, at the end of the month, follows: Actual results: Sales volume: 1.800 units: Sales price: $59 per unit Variable cost: $16 per unit: Fixed costs $35.000 per month Operating income: $42.400 Calculate the sales volume variance for variable costs. 19 O A. $13,500 F Annoy OB. $3,600 F O C. $13,500 U Past DOD. $300 U Currer