ProNetProNet

Systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of $ 105$105

for each connector and fixed costs of $9,500

per month.

ProNetProNet's

static budget predicted production and sales of

100

connectors in August, but the company actually produced and sold only 71 connectors at a total cost of

$25,000.

ProNetProNet's

flexible budget variance for total costs is

A.$8,045 F.

B.$3,045 U.

C.$3,045 F.

D $8,045 U.