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 $14 per unit, Fixed costs $25,100 per month Operating income: $46,900 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 $34,200 per month Operating income: $42,300 Calculate the flexible budget variance for variable costs O A $2.600 U OB. $28 800 U OC. $25,200 F OD. $3,600 U