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: $25,200 per month Operating income: $48,800 Actual results, at the end of the month,follows: Actual results: Sales volume: 1,800 units; Sales price: $58.50 per unit Variable costs: $16.50per unit; Fixed costs: $33,400 per month Operating income:$42,200 Calculate the flexible budget variance for operating income *please show your explanation and calculation Answer choices A. $15,300 F B. $7,400 F C) $800 F D)$7,400 U