The static budget, at the beginning of the month, for Divine Decor Company, follows: Static budget: Sales volume: 1,300 units; Sales price: $71 per unit Variable costs: $32 per unit; Fixed costs: $37,600 per month Operating income: $13,100 Actual results: Sales volume: 960 units; Sales price: $75 per unit Variable costs:$35 per unit; Fixed costs:$33,400per month Operating income: $5,000 Calculate the flexible budget variance for sales revenue *Please show explanation and work calculation Answer choices A. $3,840 U B) $3,840 F C)$5,160F D) $5,160 U