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. U/F Product Type 40 inch 36 inch long 36 inch short 32 inch Actual Sales Revenue $31,700 40,200 36,000 19,100 Revenue Center Responsibility Report Flexible Sales Budget Flexible Volume Variance U/F Budget Variance $30,500 42,000 33,100 20,300 Static Budget $40,800 33,100 30,000 28,450 What is the flexible budget variance for the 40 - inch pipe? A. $1,200 U B. $1,200 F C. $10,300 U D. $10,300 F