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. Flexible Budget A Actual Results 17,000 $935,000 391,000 $544,000 275,800 $268,200 Sales volume (in units) Sales revenues Variable costs Contribution margin Fixed costs Operating profit Static Budget 21,000 $1,155,000 480,270 $674,730 268,600 $406,130 A A A A The flexible - budget variance for variable costs is - O A. $89,270 favorable O B. $137,930 favorable OC. $2,210 unfavorable O D. $202,275 unfavorable