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

Multiple Choice

The static budget,at the beginning of the month,for Assembly Furniture Company follows: Static budget:
Sales volume: 1,000 units; Sales price: $70.00 per unit
Variable costs: $33.00 per unit; Fixed costs: $36,100 per month
Operating income: $900
Actual results,at the end of the month,follows:
Actual results:
Sales volume: 990 units; Sales price: $74.00 per unit
Variable costs: $35.00 per unit; Fixed costs: $34,000 per month
Operating income: $4,610
Calculate the sales volume variance for fixed costs.

A) $1,980 U
B) $2,100 F
C) $370 U
D) $0