The static budget at the beginning of the month, for New England Furniture Company follows:

I absolutely do not understand how this is calculated. Any help is greatly appreciated.

The static budget, at the beginning of the month, for New England Furniture Company follows: Static budget: Sales volume: 1,000 units: Sales price: $71.00 per unit Variable costs: $33.00 per unit; Fixed costs: $36,200 per month Operating income: $1,800 Actual results, at the end of the month, follows: Actual results: Sales volume: 960 units; Sales price: $74.00 per unit Variable costs: $35.00 per unit; Fixed costs: $35,000 per month Operating income: $2,440 Calculate the sales volume variance for fixed costs. A. $0 O B. $1,520 V OC. $1,200 F OD. $1,920 V