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: $14 per unit; Fixed costs: $25,000 per month Operating income: $47,000 Actual results, at the end of the month, follows: Actual results Sales volume: 1,900 units; Sales price: $58.50 per unit Variable costs: $16.00 per unit; Fixed costs: $33,100 per month O A. $4,250 U O B. $3,800 U C. $30,400 U O D. $26,600 F 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: $14 per unit; Fixed costs: $25,000 per month Operating income: $47,000 Actual results, at the end of the month, follows: Actual results Sales volume: 1,900 units; Sales price: $58.50 per unit Variable costs: $16.00 per unit; Fixed costs: $33,100 per month O A. $4,250 U O B. $3,800 U C. $30,400 U O D. $26,600 F