The stafic budget, at the beginning of the month, for Beacon Banner Company follows: Static budget: Seles volume: 1,100 units; Seles price: $70 per unit Variable costs: $32 per unit, Fixed costs: $37,900 per month Operafing income: $3,900 Actual results, at the end of the month, follows: Actual results: Sales volume: 890 units; Sales price: $74 per unit Variable costs: $36 per unit; Fixed costs: $35,000 per month Operating income: $2,620 Calculate the sales volume variance for revenue. A. $4,180 B. $2,900U C. $7,700U D. $3,960F