The static budget, at the beginning of the month, for Amira Company follows: Static budget: Sales volume: 1,000 units; Sales price: $70.00 per unit Variable costs: $32.00 per unit; Fixed costs: $36,100 per month Operating income: $1,900 Actual results, at the end of the month, follows: Actual results: Sales volume: 990 units; Sales price: $74.00 per unit Variable costs: $35.50 per unit; Fixed costs: $33,700 per month Operating income: $4,415 Calculate the flexible budget variance for fixed costs. A. $0 B. $2,400F C. $2,895F D. $2,400