Vasquez Construction Materials Company Has a Sales Office That Sells

Multiple Choice

Vasquez Construction Materials Company has a sales office that sells concrete culvert pipes to property developers.The sales office is a revenue center and prepares a monthly responsibility report.The following information is provided. $$\begin{array}{l}\text { Revenue Center Responsibility Report }\\\begin{array} { | c | c | c | c | c | c | c | c | } \hline \begin{array} { c } \text { Product } \\\text { Type }\end{array} & \begin{array} { c } \text { Actual } \\\text { Sales } \\\text { Revenue }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Budget } \\\text { Variance }\end{array} & \mathbf { U } / \mathbf { F } & \begin{array} { c } \text { Flexible } \\\text { Budget }\end{array} & \begin{array} { c } \text { Sales } \\\text { Volume } \\\text { Variance }\end{array} & \text { U/F } & \begin{array} { c } \text { Static } \\\text { Budget }\end{array} \\\hline 40 \text { inch } & \$ 31,500 & & & \$ 30,750 & & & \$ 40,600 \\\hline 36 \text { inch long } & 40,150 & & & 42,100 & & & 33,000 \\\hline 36 \text { inch short } & 36,100 & & & 33,200 & & & 31,000 \\\hline 32 \text { inch } & 19,100 & & & 20,300 & & & 28,450 \\\hline\end{array}\end{array}$$ What is the sales volume variance for the 36-inch long pipe?

A) $1950 U
B) $9100 F
C) $9850 U
D) $750 F