The static budget, at the beginning of the month, for Onyx Dcor Company, follows:

Static budget:

Sales volume: 1,100 units; Sales price: $70.00 per unit

Variable costs: $32.00 per unit; Fixed costs: $38,000 per month

Operating income: $3,800

Actual results, at the end of the month, follows:

Actual results:

Sales volume: 980 units; Sales price: $75.00 per unit

Variable costs: $35.00 per unit; Fixed costs: $34,200 per month

Operating income: $5,000

Calculate the flexible budget variance and sales volume variance.

A. $5760 F and $4560 U

B. $4240 U and $3040 F

C. $4240 F and $3040 U

D. $5760 U and $4560 F