The static budget, at the beginning of the month, for Divine Dcor Company, follows: Static budget Sales volume: 1,500 units: Sales price: $71 per unit Variable costs: $32 per unit; Fixed costs: $38,000 per month Operating income: $20,500 Actual results, at the end of the month, follows: Actual results: Sales volume: 970 units; Sales price: $75 per unit Variable costs: $35 per unit; Fixed costs: $34,100 per month Operating income: $4,700 Calculate the flexible hudaet variance for sales revenue O A. $3,880 U B. $3,880 F C. $4,870 F OD. $4,870 U