Murphy 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 partially completed responsibility report is provided. Revenue Center Responsibility Report Product Type Actual Sales Revenue Flexible Budget Variance U/F Flexible Budget Sales Volume Variance U/F Static Budget 40 inch $31 comma 700 $30 comma 500 $40 comma 600 36 inch long 40 comma 200 42 comma 000 33 comma 200 36 inch short 36 comma 200 33 comma 100 30 comma 000 32 inch 19 comma 100 20 comma 000 28 comma 400 The company uses management by exception to address flexible budget variances. On which product type would the company first focus . 36 inch long B. 36 inch short C. 32 inch D. 40 inch