The Carolina Rubber Products 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 900 0 12 comma 900 1 comma 000 F 11 comma 900 Sales Revenue $ 62 comma 780 $ 1 comma 290 U $ 64 comma 070 $ 4 comma 020 F $ 60 comma 050 Variable Costs 27 comma 620 700 U 26 comma 920 $ 1 comma 650 U 25 comma 270 Contribution Margin $ 35 comma 160 $ 1 comma 990 U $ 37 comma 150 $ 2 comma 370 F $ 34 comma 780 Fixed Costs 34 comma 220 140 U 34 comma 080 $ 0 34 comma 080 Operating Income/(Loss) $ 940 $ 2 comma 130 U $ 3 comma 070 $ 2 comma 370 F $ 700 Which of the following would be a correct analysis of the sales volume variance for sales revenue? A. increase in fixed costs B. increase in sales volume C. increase in variable cost per unit D. increase in sales price per unit