The Chesapeake Oyster Company completed the flexible budget analysis for the second quarter, which is given below. Units Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income/(Loss) Flexible Budget Flexible Sales Volume Actual Results Variance Budget Variance Static Budget 12,880 $62,700 0 12,880 1,080 E 11,800 $2,835 U $65,535 $5,495 F $60,040 27,610 5 U 27,605 $2,315 U 25,290 $35,090 $2,840 U $37,930 $3,180 F $34,750 34,220 $870 140 U $2,980 U 34,080 $0 34,080 $3,850 $3,180 F $670 Which of the following statements would be a correct factor to explain the flexible budget variance for sales revenue? G A. increase in sales volume " ste Ser B. decrease in sales price per unit C. increase in variable cost per unit D. increase in fixed costs