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The static budget, at the beginning of the month, for Divine Dcor Company, follows: Static budget Sales volume: 1,500 units: Sales price: $70 per unit Variable costs: $32 per unit; Fixed costs: $38,000 per month Operating income: $19,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 960 units: Sales price: $74 per unit Variable costs: $35 per unit; Fixed costs: $34.400 per month Operating income: $3,040 Calculate the fiexible budget variance for sales revenue.. O A $3,840 V OB. $3,840 F OC. $4,560 U OD. $4,560 F Click to select your answer. O A 8 The static budget, at the beginning of the month, for Vintage Wine Company follows: Static budget Sales volume: 2,000 units; Sales price: $50 per unit Variable costs: $14 per unit; Fixed costs: $25,200 per month Operating income: $46,800 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units; Sales price: $58.00 per unit Variable costs: $16.50 per unit: Fixed costs: $33,300 per month Operating income: $41,400 Calculate the flexible budget variance for variable costs. O A. $29,700 U B. $4,500 U C. $25,200 F OD. $1,800 U