The Static Budget,at the Beginning of the Month,for La Verne $\underline{\text{Static budget:}}$

Multiple Choice

The static budget,at the beginning of the month,for La Verne Company follows: $\underline{\text{Static budget:}}$
Sales volume: 2100 units: Sales price: $57.00 per unit
Variable cost: $13.00 per unit: Fixed costs: $25,000 per month
Operating income: $67,400
$\underline{\text{Actual results,at the end of the month,follows:}}$
$\underline{\text{Actual results:}}$
Sales volume: 1900 units: Sales price: $58.00 per unit
Variable cost: $17.00 per unit: Fixed costs $35,000 per month
Operating income: $42,900
Calculate the sales volume variance for variable costs.

A) $8800 U
B) $2600 F
C) $200 U
D) $8800 F