Spectrum Fine Glass, a glass door manufacturer, has a static-budget variance of $35,000, U, and a sales-volume variance of $430,000, U. Required Compute the flexible-budget variance for Spectrum Fine Glass and identify whether the flexible-budget variance is favorable or unfavorable. O $405,000 U variance $505,000 F variance O $395,000 U variance $295,000 F variance. $465,000 U variance