The budgeted and actual results of Powers Inc. for the month of June were as follows. The company uses a marginal costing system. There were no opening and closing inventories. Static Budget Actual Results Sales & Production 2,500 units 2,000 units $ $ $ $ Sales 60,000 46,000 Direct materials 10,000 9,500 Direct labour 12,500 9,000 Maintenance 5,000 4,500 Depreciation 5,000 3,500 Rent & Rates 7,000 6,000 Total Costs 39,500 32,500 Profit/Loss 20,500 13,500 The following information relates to cost behaviour: Maintenance is a variable cost; Depreciation, and Rent and Rates are fixed costs. What are the Flexible Budget's Profit/Loss, and the related Variance when compared to the Actual Results' Profit? Question 20Select one: A. $13,500 and $500 (F) B. $13,500 and $500 (A) C. $14,000 and $500 (A) D. $14,000 and $3,500 (F)