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: $25,300 per month Operating income: $48,700 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,900 units; Sales price: $58.00 per unit Variable costs: $16.50 per unit; Fixed costs: $33,500 per month Operating income: $45,350 Calculate the flexible budget variance for operating income. A. $3,700 U OB. $3,700 F OC. $15,200 F OD. $350 F