The California Fitness Company completed the flexible budget analysis for the second quarter, which is given below. Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Static Budget Units 12 comma 850 0 12 comma 850 1 comma 050 F 11 comma 800 Sales Revenue $ 62 comma 780 $ 1 comma 240 U $ 64 comma 020 $ 3 comma 980 F $ 60 comma 040 Variable Costs 27 comma 520 560 U 26 comma 960 $ 1 comma 670 U 25 comma 290 Contribution Margin $ 35 comma 260 $ 1 comma 800 U $ 37 comma 060 $ 2 comma 310 F $ 34 comma 750 Fixed Costs 34 comma 280 200 U 34 comma 080 $ 0 34 comma 080 Operating Income/(loss) $ 980 $ 2 comma 000 U $ 2 comma 980 $ 2 comma 310 F $ 670 Which of the following statements would be a correct analysis of the flexible budget variance for variable costs? A. increase in fixed costs B. decrease in sales price per unit C. increase in variable cost per unit D. increase in sales volume