QUESTIONS The static budget, at the beginning of the month, for Vintage Wine Company follows: Static budget: Sales volume: 2000 units; Sales price: $50.00 per unit Variable costs: $13.00 per unit: Fixed costs: $25,500 per month Operating income: $48,500 Actual results, at the end of the month, follows: Actual results Sales volume: 1900 units; Sales price: 58.50 per unit Variable costs: $16.00 per unit: Fixed costs: $34,300 per month Operating income: $46.450 Calculate the flexible budget variance for variable costs. $30,400 U $1650 U $5700 U $24,700 F