The Crocker Pottery Company completes the flexible budge analysis for the second quarter, which is given below.

Flexible Sales Actual BudgetFlexible Volume Results VarianceBudget Variance Static Budget Units 12,830 12,830 $62,760 $2,499 U$65,259$5,239 F$60,020 27,56013927,421$2,201 25,220 1.030 F 11,800 Sales Revenue Variable Costs Contribution MarginS35,200$2,638 U$37,838$3,038$34,800 4.230 220U34.010 Fixed Costs Operating Income/(Loss)$970$2,858 U$3,828 $3,038 F Which of the following would be a correct factor to explain the sales volume variance for sales revenue? $0 34,010 $790 O A. increase in sales price per unit O B. increase in fixed costs O C. increase in sales volume D. increase in variable cost per unit