The static budget, at the beginning of the month, for Jabari Company follows:

Static budget:

Sales volume:

2 comma 1002,100

units; Sales price:

$ 51$51

per unitVariable costs:

$ 13.00$13.00

per unit; Fixed costs:

$ 25 comma 000$25,000

per month

Operating income: $ 54 comma 800$54,800

Actual results, at the end of the month, follows:

Actual

results:

Sales volume:

1 comma 8501,850

units; Sales price:

$ 59$59

per unitVariable costs:

$ 18$18

per unit; Fixed cost:

$ 38 comma 000$38,000

per month

Operating income: $ 37 comma 850$37,850

Calculate the sales volume variance for operating income.

A.

$ 250$250

F

B.

$ 9 comma 500$9,500

F

C.

$ 9 comma 500$9,500

U