The static budget, at the beginning of the month for Divine Dcor Company, follows: Static budget Sales volume: 1,500 units, Sales price $70 per unit Variable costs: $32 per unit; Fixed costs $38,000 per month Operating income. $19,000 Actual results, at the end of the month, follows: Actual results Sales volume: 960 units, Sales price: $75 per unit Variable costs: $35 per unit, Fixed costs $33,600 per month Operating income $4,800 Calculate the flexible budget variance for sales revenue. O A. $4,800 U OB. $6,320 F OC. $6,320 U OD. $4,800 F