The static budget, at the beginning of the month, for La Verne Company follows: Static budget: Sales volume: 2,000 units: Sales price: $57 per unit Variable cost: $14 per unit: Fixed costs: $26,000 per month Operating income: $60,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units: Sales price: $59 per unit Variable cost: $17 per unit: Fixed costs $39,000 per month Operating income: $36,600 Calculate the sales volume variance for variable costs. A. $2,800F B. $8,600U C. $200U D. $8,600F