The static budget, at the beginning of the month, for Vintage Wine Company follows Static budget: Sales volume: 2,000 units; Sales price: $50 per unit Variable costs: $13 per unit; Fixed costs: $25,300 per month Operating income: $48,700 Actual results, at the end of the month, follows: al result Sales volume: 1,900 units; Sales price: $58.50 per unit Variable costs: $16.00 per unit; Fixed costs: $33,800 per month Operating income: $46,950 Calculate the flexible budget variance for variable costs. O A. $5,700 U O B. $1,950 U O c. $30,400 U O D. $24,700 F