The static budget, at the beginning of the month, for Vintage Wine Company follows: Static budget: Sales volume: 2,000 units; Sales price: $50 per unit Variable costs: $13 per unit; Fixed costs: $25,300 per month Operating income: $48,700 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units; Sales price: $58.50 per unit Variable costs: $16.00 per unit; Fixed costs: $33,100 per month Operating income: $43,400 Calculate the flexible budget variance for variable costs. O A. $2,100 U OB. $28,800 U O C. $5,400 U OD. $23,400 F