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: $13 per unit; Fixed costs: $25,500 per month Operating income: $48,500 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units; Sales price: $59.00 per unit Variable costs: $16.50 per unit; Fixed costs: $33,100 per month Operating income: $43,400 Calculate the flexible budget variance for operating income. A. $7,400 F B. $7,400 U C. $16,200 F D. $2,300 F