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: $14 per unit, Fixed costs: $25,300 per month Operating income: $46,700 Actual results, at the end of the month, follows: Actual results Sales volume: 1,800 units, Sales price: $58.00 per unit Variable costs: $16.50 per unit, Fixed costs: $33,400 per month Operating income: $41,300 Calculate the flexible budget variance for operating income O A. $1,800 F O B. $7,200 F O C. $7,200 U O D. $14,400 F