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. Sales volume (in units) Sales revenues Variable costs Actual Results 18,000 Flexible Budget Static Budget $900,000 22,000 $1,100,000 432,000 524,700 Contribution margin 468,000 575,300 Fixed costs 276,500 $ 270,100 Operating profit $191,500 $305,200 The flexible-budget variance for variable costs is A. $2,700 unfavorable B. $113,700 favorable C. $209,300 unfavorable D. $92,700 favorable