The Static Budget,at the Beginning of the Month,for Jabari Company

Multiple Choice

The static budget,at the beginning of the month,for Jabari Company follows: Static budget:
Sales volume: 2100 units; Sales price: $52.00 per unit
Variable costs: $12.00 per unit; Fixed costs: $26,500 per month
Operating income: $57,500
Actual results,at the end of the month,follows:
Actual results:
Sales volume: 1900 units; Sales price: $58.00 per unit
Variable costs: $17.00 per unit; Fixed cost: $37,000 per month
Operating income: $40,900
Calculate the sales volume variance for operating income.

A) $8600 U
B) $200 F
C) $8000 U
D) $8000 F