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) 15,000 18,000 Sales revenues $795,000 $ $954.000 Variable costs 330.000 393,300 Contribution margin 465,000 560,700 Fixed costs 277.700 268.800 Operating profit $187.300 $291.900 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.) O A. $104,600 favorable OB. $2,250 unfavorable O C. $63,300 favorable OD. $141,960 unfavorable