The Chesapeake Oyster Company completed the flexible budget analysis for the second quarter, which is given below. Flexible Sales Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units 12,880 0 12,880 880 F 12,000 Sales Revenue $62,800 $1,621 U $64,421 $4,401 F $60,020 Variable Costs 27,600 455 U 27,145 $1,855 U 25,290 Contribution Margin $35,200 $2,076 U $37.276 $2,546 F $34,730 Fixed Costs 34,290 200 U 34,090 $0 34,090 Operating Income/(Loss) $910 $2,276 U $3,186 $2,546 F $640 Which of the following statements would be a correct factor to explain the flexible budget variance for sales revenue? A. increase in variable cost per unit B. increase in sales volume C. increase in fixed costs D. decrease in sales price per unit