The static budget, at the beginning of the month, for Divine Dcor Company, follows: Static budget: Sales volume: 1,500 units; Sales price: $70 per unit Variable costs: $32 per unit; Fixed costs: $37,900 per month Operating income: $19,100 Actual results, at the end of the month, follows: Actual results: Sales volume: 980 units; Sales price: $74 per unit Variable costs: $35 per unit; Fixed costs: $33,400 per month Operating income: $4,820 Calculate the flexible budget variance for sales revenue. O A. $3,920 F O B. $3,920 U O C. $5,480 U OD. $5,480 F