The actual information pertains to the month of June. As a part of the budgeting process, Great Cabinets Company developed the following static budget for June. Great Cabinets is in the process of preparing the flexible budget and understanding the results. Actual Results Flexible Budget Static Budget Sales volume (in units) Sales revenues Variable costs 18,000 $936,000 432,000 21,000 $1,092,000 501,900 #17] Contribution margin Fixed costs Operating profit 504,000 276,600 $227,400 590,100 270,600 $319,500 The flexible-budget variance for variable costs is (Round any intermediate calculations to the nearest cent, and round your final answer to the nearest dollar.) A. $92,100 favorable B. $69,900 favorable C. $153,550 unfavorable OD. $1,800 unfavorable