The static budget, at the beginning of the month, for Wadsworth Company follows: Static budget: Sales volume: 2,000 units; Sales price: $50 per unit Variable costs: $13 per unit; Fixed costs: $25,300 per month Operating income: $48,700 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units; Sales price: $59 per unit Variable costs: $16.00 per unit; Fixed costs: $33,800 per month Operating income: $43,600 Calculate the flexible budget variance for operating income. A. $2,300F B. $16,200F C. $7,400U D. $7,400F