The static budget, at the beginning of the month, for Amira Company follows: Static budget: Sales volume: 1,000 units; Sales price: $70 per unit Variable costs: $33 per unit; Fixed costs: $36,100 per month Operating income: $900 Actual results, at the end of the month, follows: Actual results: Sales volume: 980 units; Sales price: $74 per unit Variable costs: $35.00 per unit; Fixed costs: $34,700 per month Operating income: $3,520 Calculate the flexible budget variance for fixed costs. O A. $3,360 F O B. $1,400 V OC. $1,400 F OD. $0