Question $1$

The static budget, at the beginning of the month, for Shirley Company follows:

Static budget:

Sales volume: $2000$ units: Sales price: $$57\mathrm{.}00$ per unit

Variable cost: $$12\mathrm{.}00$ per unit: Fixed costs: $$25,000$ per month

Operating income: $$65,000$

Actual results, at the end of the month, follows:

Actual results:

Sales volume: $1800$ units: Sales price: $$58\mathrm{.}00$ per unit

Variable cost: $$18\mathrm{.}00$ per unit: Fixed costs $$36,000$ per month

Operating income: $$36,000$

Calculate the sales volume variance for variable costs.

$$2400F$

$$200$ U

$$9000$ U

$$9000F$