The static budget, at the beginning of the month, for Jabari Company follows: Static budget: Sales volume: 2,000 units; Sales price: $50.00 per unit Variable costs: $12.50 per unit; Fixed costs: $26,500 per month Operating income: $48,500 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,900 units; Sales price: $59.00 per unit Variable costs: $18.00 per unit; Fixed cost: $39,000 per month Operating income: $38,900 Calculate the sales volume variance for operating income. A. $100F B. $5,850 U C. $3,750 F D. $3,750 U