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: $25,000 per month Operating income: $49,000 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: $34,300 per month Operating income: $42,200 Calculate the flexible budget variance for operating income. OA. $15,300 F OB. $600 F O C. $7,400 F OD. $7,400 U