QC8-3

FastNet Systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of $135 for each connector and fixed costs of $8, 000 per month. FastNet'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. FastNet's flexible budget variance for total costs is: A. $3, 915 F B. $3, 915 U C. $7, 415 U D. $7, 415 F