The Static Budget,at the Beginning of the Month,for Helloise Décor $\$ 58.00$

Multiple Choice

The static budget,at the beginning of the month,for Helloise Décor Company follows: Static budget:
Sales volume: 2,000 units: Sales price: $\$ 58.00$ per unit
Variable cost: $\$ 14.00$ per unit: Fixed costs: $\$ 26,000$ per month
Operating income: $\$ 62,000$

Actual results, at the end of the month, follows:
Actual results:
Sales volume: 1,850 units: Sales price: $\$ 59.00$ per unit
Variable cost: $\$ 18.00$ per unit: Fixed costs $\$ 38,000$ per month
Operating income: $\$ 37,850$

Variable cost: $18.00 per unit: Fixed costs $38,000 per month
Operating income: $37,850
Calculate the sales volume variance for variable costs.

A) $6,600 U
B) $2,100 F
C) $150 U
D) $6,600 F