The Body Balance Fitness Company completed the flexible budget analysis for the second quarter, which is given below Sales Flexible Actual Budget Results Variance 12,800 Static Flexible Volume Budget Budget Variance 12,800 $62,770 $2,391 U$65,161$5,091 F$60,070 150 U 27390 $35 230 $2,541 U $37,771 $2,951 F $34,820 11,800 1,000 F Units Sales Revenue 2,140 U 25,250 27,540 Variable Costs Contribution Margin 270 U Fixed Costs Operating Income/(loss) $950 $2,811 U $3,761 $2,951 F Which of the frollowing statements would he a correct factor to exnlain the flexihle hudaet variance for variahle.costs 34,280 34,010 34,010 $810 O A. increase in variable cost per unit O B. increase in sales volume O C. decrease in sales price per unit D. Increase in fxed costs