The Static Budget,at the Beginning of the Month,for Steak Frites $\$ 70.00$

Multiple Choice

The static budget,at the beginning of the month,for Steak Frites Company follows: Static budget:
Sales volume: 1,100 units; Sales price: $\$ 70.00$ per unit
Variable costs: $\$ 33.00$ per unit; Fixed costs: $\$ 39,800$ per month
Operating income: $\$ 900$

Actual results, at the end of the month, follows:
Actual results:
Sales volume: 995 units; Sales price: $\$ 74.00$ per unit
Variable costs: $\$ 35.00$ per unit; Fixed costs: $\$ 35,000$ per month
Operating income: $\$ 3,805$
Calculate the sales volume variance for revenue.

A) $4,800 U
B) $7,350 U
C) $3,885 U
D) $3,980 F