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

$2,400$ units

Sales & Production

$2,500$ units

Sales

Direct materials

Direct labour

Maintenance

Other Costs

Rent & Rates

Total Costs

Profit$/$Loss

$

$12,000$

$9,000$

$4,000$

$5,000$

$7,000$

$

$50,000$

$

$13,500$

$10,000$

$4,500$

$5,500$

$8,000$

$

$58,000$

$37,000$

$13,000$

$41,500$

$16,500$

The following information relates to cost behaviour: Maintenance is a variable cost; and Other costs consist of fixed costs of $$2,500,$ plus a variable cost of $$1\mathrm{.}00$ per unit made and sold.

What are the Flexible Budget's Profit$/$Loss$,$ and the related Variance when compared to the Actual Results Profit?

Select one:

$$ A$.$ $$12,100$ and $$6,400($F$)$

$$ B$.$ $$17,250$ and $$1,250($F$)$

$$ C$.$ $$12,100$ and $$4,400($F$)$

$$ D$.$ $$17,250$ and $$750($A$)$