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 Contribution margin Fixed costs Operating profit Actual Results Flexible Budget Static Budget 23,000 $1,242,000 19,000 $1,026,000 $ 418,000 $ 502,090 608,000 S 739,910 277,300 $ 268,000 $330,700 $ $471,910 The flexible-budget variance for variable costs is A. $189,793 unfavorable B. $84,090 favorable C. $141,210 favorable D. $3,230 unfavorable