The static budget, at the beginning of the month, for Jabari Company follows: Static budge_t: Sales volume: 2,100 units; Sales price: $52 per unit Variable costs: $13.00 per unit; Fixed costs: $26,000 per month Operating income: $55,900 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units; Sales price: $59 per unit Variable costs: $17 per unit; Fixed cost: $38,000 per month Operating income: $37,600 Calculate the sales volume variance for operating income. 0 A. $6,600 u 0 B. $11,700 F O c. $11,700 u o D. $300 F