Onyx Decor Company has prepared a static budget at the beginning of the month. At the end of the month, the following information has been retrieved from the records. Static budget: Sales volume: 1,300 units: price $70 per unit Variable expense: $32 per unit: Fixed expenses: $37,700 per month Operating income: $11,700 Actual results: Sales volume: 980 units: Price: $74 per unit Variable expense: $35 per unit: Fixed expenses: $33,500 per month Operating income: $4,720 Calculate the flexible budget variance for Sales Revenue.

Answers:a. 5180 U

b. 3920F

c. 3920U

d. 5180F