The static budget, at the beginning of the month, for Bob's Deep Sea Fishing Company follows: Static budget: Sales volume: 2,000 units; Sales price: $50 per unit Variable costs: $14 per unit; Fixed costs: $25,100 per month Operating income: $46,900 Actual results, at the end of the month, follows: Actual results Sales volume: 1,800 units; Sales price: $58.50 per unit Variable costs: $16.00 per unit; Fixed costs: $33,400 per month Operating income: $43,100 Calculate the flexible budget variance for operating income O A. $15,300 F OB, $7,200 U O c. $7.200 F O D. $3,400 F