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 Static Budget $40,800 Revenue Center Responsibility Report Actual Flexible Sales Product Sales Budget Flexible Volume Type Revenue Variance U/F Budget Variance 40 inch $31,700 $30,000 36 inch long 40,200 42,200 36 inch short 36.000 33,100 32 inch 19,100 20,900 33,000 31,100 28,000 What is the flexible budget variance for the 40-inch pipe? A) $1700 F B) $1709 U C) $10,800 F D) $10,800 U