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

Sales volume: $2,000$ units; Sales price: $$50$ per unit Variable costs: $$14$ per unit; Fixed costs: $$25,400$ per month Operating income: $$46,600$

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

Actual results:

Sales volume: $1,800$ units; Sales price: $$59$ per unit

Variable costs: $$16\mathrm{.}50$ per unit; Fixed costs: $$33,900$ per month

Operating income: $$41,700$

Calculate the flexible budget variance for operating income.

A$.$ $$7,200U$

B$.$ $$2,300F$

C$.$ $$7,200F$

D$.$ $$15,300F$