The static budget data, at the beginning of the month, for WXY Company follows:

Static budget:

Sales volume: 2,000 units; Sales price: $50.00 per unit

Variable costs: $13.00 per unit; Fixed costs: $25,200 per month

Actual results, at the end of the month, follows:

Actual results:

Sales volume: 1,900 units; Sales price: $58.50 per unit

Variable costs: $16.5 per unit; Fixed costs: $33,400 per month

Calculate the flexible budget variance for operating income.

A-37000U

B-1300U

C-1300F

D-3700F