The static budget, at the beginning of the month, for New England Furniture Conepany follaws Static budget: Sales volume: 1,000 units; Sales price: $70 per unit Variable costs: $32 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: 990 units; Sales price: $75 per unit Variable costs: $36 per unit; Fixed costs: $35,000 per month Operating income: $3,610 Calculate the sales volume variance for fixed costs. A. $380U B. $0 C. $3,960 D. $1,200F