QUESTION 9 The static budget, at the beginning of the month, for Redwyne Company follows: Static budget: Sales volume: 2,000 units; Sales price: $50.00 per unit Variable costs: $13.00 per unit; Fixed costs: $25,200 per month Operating income: $48,800 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units; Sales price: $58.00 per unit Variable costs: $16.00 per unit; Fixed costs: $33,600 per month Operating income: $42,000 Calculate the flexible budget variance for variable costs. O $23,400 F O $28,800 U O $600 U O $5,400 U