The Alaska Fish Company completed the flexible budget analysis for the second quarter, which is given below Flexible ActualBudget Results Variance Sales Flexible Volumee BudgetVariance Static Budget 11,800 $62,720 $2,633 U$65,353$5,293 F$60,060 25,290 $35,190$2,644 U $37,834 $3,064 F $34,770 34,080 $690 12,840 27,530 34,300 0 Units Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income/(Loss)$890$2,864 U Which of the following statements would be a correct factor to explain the sales volume variance for 1,040 F 12,840 27,519 $2,229 U 34,080 11 U 220 U $%0 $3,754$3,064 F A. decrease in sales price per unit B. increase in variable cost per unit C. increase in fixed costs 0 D. increase in sales volume