The Alaska Fish Company completed the flexible budget analysis for the second quarter, which is given below. Flexible Sales Budget Volume Actual Results Variance Flexible Budget Variance Static Budget Units 12,880 0 12,880 880 F 12,000 Sales Revenue $62,700 $1,754 $64,454 54,404 F $60,050 Variable Costs 27,550 416 C 27,134 $1,854 U 25,280 Contribution Margin $35, 150 $2,170 U $37,320 52,550 F $34,770 Fixed Costs 34,300 280 U 34,020 $0 34,020 Operating Income/(Loss) $850 $2,450 53,300 $2,550 F $750 Which of the following statements would be a correct factor to explain the sales volume variance for operating income? O A. decrease in sales price per unit O B. increase in fixed costs O C. increase in variable cost per unit O D. increase in sales volume