The static budget, at the beginning of the month, for Wadsworth Company follows: Static budget: Sales volume: 2,000 units; Sales price: $50 per unit Variable costs: $14 per unit; Fixed costs: $25,100 per month Operating income: $46,900 Actual results, at the end of the month, follows: Actual results Sales volume: 1,800 units; Sales price: $59.00 per unit Variable costs: $17.00 per unit; Fixed costs: $34,600 per month Operating income: $41,000 Calculate the flexible budget variance for operating income. A. $7,200 U B. $1,300 F C. $16,200 F D. $7.200 F Click to select your