The static budgot, at the boginning of the month, for Vintage Wine Cornpary follown Static budget: Sales volume: 2.000 units, Sales price: $50.00 per unit Variable costs: $12.00 per unit, Fibed costs: $25,000 per month Operating income: 551,000 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,900 units, Sales price: $59.00 per unit Variable costs: $16.00 per unit, Fbred costs: $33,700 per month Operating incorne: $48,000 Calculate the flexible budget variance for variable costs. A. 5800U B. $22,800F C. $7.600U D. $30,400U