The Static Budget,at the Beginning of the Month,for Keats Company $\$ 52.00$

Multiple Choice

The static budget,at the beginning of the month,for Keats Company follows: Static budget:
Sales volume: 2,100 units; Sales price: $\$ 52.00$ per unit
Variable costs: $\$ 12.00$ per unit; Fixed costs: $\$ 26,000$ per month
Operating income: $\$ 58,000$

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

A) $9,150 U
B) $250 F
C) $10,000 U
D) $10,000 F