JavaPro Systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of $120 for each connector and fixed costs of $6,000 per month. Java Pro's static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 73 connectors at a total cost of $27,000. JavaPro's flexible budget variance for total costs is O A. $12,240 F. O B. $12,240 U. OC. $3,240 U. OD. $3,240 F