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 Flexible Static Sales volume (in units) Results 17,000 Budget 21,000 Budget Sales revenues $935,000 $ $1,155,000 Variable costs 391,000 $ 480,270 Contribution margin 544,000 $ 674,730 Fixed costs 275,800 $ 268,600 Operating profit $268,200 $ $406,130 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. $2210 unfavorable B. $89,270 favorable C. $137,930 favorable OD. $202,275 unfavorable