The static budget, at the beginning of the month, for Bob's Deep Sea Fishing Company follows: Static budget: Sales volume: 2 comma 000 units; Sales price: $ 50 per unit Variable costs: $ 14 per unit; Fixed costs: $ 25 comma 200 per month Operating income: $ 46 comma 800 Actual results, at the end of the month, follows: Actual results: Sales volume: 1 comma 900 units; Sales price: $ 59.00 per unit Variable costs: $ 16.50 per unit; Fixed costs: $ 34 comma 900 per month Operating income: $ 45 comma 850 Calculate the flexible budget variance for operating income. A. $ 3 comma 600 U B. $ 2 comma 650 F C. $ 3 comma 600 F D. $ 17 comma 100 F