The static budget, at the beginning of the month, for Divine Dcor Company, follows: Static budget: Sales volume: 1,200 units; Sales price: $70 per unit Variable costs: $32 per unit; Fixed costs: $37,800 per month Operating income: $7,800 Actual results, at the end of the month, follows: Actual results: Sales volume: 980 units; Sales price: $75 per unit Variable costs: $35 per unit; Fixed costs: $33,500 per month Operating income: $5,700 Calculate the flexible budget variance for sales revenue. O A. $4,900 F OB. $6,260 F O c. $4,900 U OD. $6,260 U