The Static Budget,at the Beginning of the Month,for Assembly Furniture $\$ 71.00$

Multiple Choice

The static budget,at the beginning of the month,for Assembly Furniture Company follows: Static budget:
Sales volume: 1,100 units; Sales price: $\$ 71.00$ per unit
Variable costs: $\$ 33.00$ per unit; Fixed costs: $\$ 36,400$ per month
Operating income: $\$ 5,400$

Actual results, at the end of the month, follows:
Actual results:
Sales volume: 980 units; Sales price: $\$ 75.00$ per unit
Variable costs: $\$ 36.00$ per unit; Fixed costs: $\$ 33,500$ per month
Operating income: $\$ 4,720$
Calculate the sales volume variance for fixed costs.

A) $2,940 U
B) $2,900 F
C) $4,560 U
D) $0