Reynolds Construction Materials Company has a sales office that sells concrete pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided. Actual Flexible Sales Product Sales Budget Flexible Volume Static Type Revenue Variance U/F Budget Variance U/F Budget 40 inch $31,700 $30,000 $40,800 36 inch long 40,200 42,200 33,000 36 inch short | 36,000 33,100 31,100 32 inch 19,100 20,900 28,000 What is the flexible budget variance for the 40-inch pipe? OA. $1700 F OB. $10,800 F O C. $10,800 U OD. $1700 U