Johnson Construction Materials Company has a sales office that sells concrete culvert pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided. Revenue Center Responsibility Report Product Actual Sales Budget Flexible Type 40inch Revere Variance U/F $31,700 Sales Flexible Volume Budget Variance $30,750 Static U/F Budget $40,800 36inch long 40,150 42,000 33,200 36inch short 36,000 33,200 31,100 32inch 19,100 20,900 28,400 What is the flexible budget variance for the 40-inch pipe? $10,050 F $950 U $10,050 U $950 F