The static budget, at the beginning of the month, for Vintage Wine Company follows: Static budget: Sales volume: 2,000 units; Sales price: $50.00 per unit Variable costs: $14.00 per unit; Fixed costs: $25,400 per month Operating income: $46,600 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: $33,000 per month Operating income: $42,600 Calculate the flexible budget variance for variable costs. A. $5,400 U B. $25,200 F C. $30,600 U D. $3,200 U