ProNet Systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of $105 for each connector and fixed costs of $8,000 per month. ProNet's static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 80 connectors at a total cost of $27,000. ProNet's sales volume variance for total costs is A. $10,600 F. B. $2,100 U. C. $10,600 U. D. $2,100 F