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The static budget, at the beginning of the month, for Jabari Company follows: Static budget Sales volume: 2,100 units: Sales price: $50 per unit Variable

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The static budget, at the beginning of the month, for Jabari Company follows: Static budget Sales volume: 2,100 units: Sales price: $50 per unit Variable costs: $12.00 per unit: Fixed costs: $26,000 per month Operating income: $53,800 Actual results, at the end of the month, follows: Actual results Sales volume: 1,850 units, Sales price: $60 per unit Variable costs: 518,00 per unit : Fixed cost $36,000 per month Operating income $41,700 Calculate the sales volume variance for operating income. O A. $250 F B. $2,600 U C. $9.500 F D. $9.500 U

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