The Washington Fish Company completed the flexible budget analysis for the second quarter, which is given below.

	Actual Results	Flexible Budget Variance		Flexible Budget	Sales Volume Variance		Static Budget
Units	12 comma 89012,890	00		12 comma 89012,890	1 comma 0901,090	F	11 comma 80011,800
Sales Revenue	$ 62 comma 700$62,700	$ 1 comma 330$1,330	U	$ 64 comma 030$64,030	$ 3 comma 990$3,990	F	$ 60 comma 040$60,040
Variable Costs	27 comma 62027,620	710710	U	26 comma 91026,910	$ 1 comma 640$1,640	U	25 comma 27025,270
Contribution Margin	$ 35 comma 080$35,080	$ 2 comma 040$2,040	U	$ 37 comma 120$37,120	$ 2 comma 350$2,350	F	$ 34 comma 770$34,770
Fixed Costs	34 comma 26034,260	250250	U	34 comma 01034,010	$ 0$0		34 comma 01034,010
Operating Income/(Loss)	$ 820$820	$ 2 comma 290$2,290	U	$ 3 comma 110$3,110	$ 2 comma 350$2,350	F	$ 760$760

Which of the following statements would be a correct analysis of the sales volume variance for operating income?

A.

increase in sales volume

B.

decrease in sales price per unit

C.

increase in fixed costs

D.

increase in variable cost per unit