The static budget, at the beginning of the month, for Divine Dcor Company, follows: Static budget: Sales volume: 1,400 units, Sales price: $70 per unit Variable costs: $32 per unit; Fixed costs: $37,900 per month Operating income: $15,300 Actual results, at the end of the month, follows: Actual results: Sales volume: 990 units; Sales price: $75 per unit Variable costs: $35 per unit; Fixed costs: $34.900 per month Operating income: $4,700 Calculate the flexible budget variance for sales revenue. O A. $4,950 U OB. $4,980 F O C. $4,950 F OD. $4,980 U