MetaPro 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 $9,000 per month. MetaPro'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. MetaPro's flexible budget variance for total costs is O A. $3,240 F OB. $9,240 U. O C. $3,240 U. OD. $9,240 F