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: $32 per unit; Fixed costs: $38,800 per month Operating income: $3,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 990 units; Sales price: $75 per unit Variable costs: $35 per unit; Fixed costs: $35,000 per month Operating income: $4,600 Calculate the sales volume variance for revenue. O A. $4,950 F OB. $4,180 U OC. $3,800 u OD. $7,700 u