The static budget, at the beginning of the month, for Divine Dcor Company, follows: Static budget: Sales volume: 1,100 units; Sales price: $70 per unit Variable costs: $32 per unit; Fixed costs: $37,800 per month Operating income: $4,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 960 units; Sales price: $74 per unit Variable costs: $35 per unit; Fixed costs: $34,300 per month Operating income: $3,140 Calculate the flexible budget variance for sales revenue. O A. $4,460 F B. $3,840 U C. $4,460 U D. $3,840 F The static budget, at the beginning of the month, for Divine Dcor Company, follows: Static budget: Sales volume: 1,100 units; Sales price: $70 per unit Variable costs: $32 per unit; Fixed costs: $37,800 per month Operating income: $4,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 960 units; Sales price: $74 per unit Variable costs: $35 per unit; Fixed costs: $34,300 per month Operating income: $3,140 Calculate the flexible budget variance for sales revenue. O A. $4,460 F B. $3,840 U C. $4,460 U D. $3,840 F