Some of the company's data was misplaced. use the following information to replace the lost data:

What is the total Flexible-Budget variance (D)? please explain

A) $0

B) $1,360 favorable

C) $240 unfavorable

D) $7,290 favorable

	Actual Results	Flexible Budget Variance	Flexible Budget	Sales-Volume Variances	Static Budget
Units sold	495000		495,000		453,750
revenues	$ 185,150	$4400 F	(a)	$6,160 U	(b)
variable costs		$880 U	$ 69,780	$10,300 F	$88,080
fixed costs	$ 36,430	$3770 F	$ 40,200	0	$40,200
operating costs	$ 78,060	(D)	$ 70,770		$66,630