The Maine Oyster Company completed the flexible budget analysis for the second quarter, which is given below Sales Actual Budget Flexible Volume Flexible Static Variance Bdet VarianceBudget 940F 11900 $62,800 $1,230 U $64,030 ,950F $60,080 710 U 26900 $1700U 25 200 0 12840 12 840 27610 34300 22 34080 Units Sales Revenue Variable Costs Contribution Margin 190 $1,940 U 37,1302250F 534 880 Fixed Costs SO $800 Operating Income/ (Loss) 890 $2,160 U $3,050 $2,250F Which of the following statements would be a correct analysis of the flexible budget variance for sales revenue? 0 A, increase in sales volume 0 B, increase in variable cost per unit C. decrease in sales price per unit D. increase in fixed costs