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 14,000 $714,000 308,000 $ Contribution margin 406,000 Fixed costs 275,600 Operating profit $130,400 $ The flexible-budget variance for variable costs is A. $86,200 favorable B. $198,829 unfavorable OC. $124,400 favorable OD. $1,400 unfavorable 18,000 $918,000 394,200 523,800 269,000 $254,800 (Round any intermediate calculations to the nearest cent, and round your final answer to the nearest dollar.)