The Static Budget,at the Beginning of the Month,for Singleton Company $\$ 70.00$

Multiple Choice

The static budget,at the beginning of the month,for Singleton Company follows: Static budget:
Sales volume: 1,000 units; Sales price: $\$ 70.00$ per unit
Variable costs: $\$ 32.00$ per unit; Fixed costs: $\$ 35,500$ per month
Operating income: $\$ 2,500$

Actual results, at the end of the month, follows:
Actual results:
Sales volume: 980 units; Sales price: $\$ 74.00$ per unit
Variable costs: $\$ 35.00$ per unit; Fixed costs: $\$ 33,300$ per month
Operating income: $\$ 4,920$

Calculate the flexible budget variance for fixed costs.

A) $2,200 U
B) $2,200 F
C) $0
D) $3,180 F