Reynolds Construction Materials Company has a sales office that sells concrete culvert pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided. Revenue Center Responsibility Report Product Actual Sales Revenue Flexible Budget Flexible Sales Volume Static Variance U/F Budget Variance U/F Budget 40 inch $31,700 $30,500 $40.000 36 inch long 40,200 42,200 33.100 36 inch short 36,000 33,000 31.100 32 inch 19.100 20,300 28.000 What is the flexible budget variance for the 40-inch pipe? OA. $1,200 U OB. $1,200 F OC. $9,500 F OD. $9,500 U