The static budget, at the beginning of the month, for Beacon Banner Company follows: Static budget: Sales volume: 1,100 units; Sales price: $70 per unit Variable costs: $33 per unit; Fixed costs: $38,300 per month Operating income: $2,400 Actual results, at the end of the month, follows: Actual results: Sales volume: 995 units; Sales price: $74 per unit Variable costs: $36 per unit, Fixed costs: $36,000 per month Operating income: $1,810 Calculate the sales volume variance for revenue. OA. $2,300 U O B. $3,980 F O C. $3,885 U O D. $7.350 U