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 Type Actual Sales Revenue Flexible Budget Variance U/F 40 inch $31,700 Sales Flexible Volume Budget Variance $30,750 Static U/F Budget $40,000 36 inch long 40,150 42,100 33,200 36 inch short 36,000 33,100 30,000 32 inch 19,100 20,000 28,400 What is the flexible budget variance for the 40-inch pipe? A. $950 F B. $9,250 U OC. $9,250 F OD. $950 U