Rockland Heavy Industries Has a Sales Division That Focuses on Power

Rockland Heavy Industries has a sales division that focuses on power cranes. The sales division is a revenue center. Below is a partially completed performance report for the month of June. $$\begin{array}{l}\text { Revenue Center Performance Report - \$K }\\\begin{array} { | l | r | c | c | c | c | c | c | } \hline & { \text { Actual } } & \text { Flexible Budget } & & \text { Flexible } & \text { Sales Volume } & & \text { Static } \\\hline \text { Product type: } & \text { Sales Revenue } & \text { Variance } & \text { U/F } & \text { Budget } & \text { Variance } & \text { U/F } & \text { Budget } \\\hline \text { Lightweight } & \$ 10,900 & & & \$ 11,000 & & & \$ 10,000 \\\hline \text { Heavyweight } & \$ 9,120 & & & \$ 9,000 & & & \$ 10,000 \\\hline \text { Green model } & \$ 6,100 & & & \$ 8,000 & & & \$ 7,000 \\\hline \text { Extended length } & \$ 5,100 & & & \$ 5,000 & & & \$ 5,000 \\\hline\end{array}\end{array}$$ Rockland uses management by exception to investigate flexible budget variances. On which of the following variances would they focus first for investigation?

A) Lightweight
B) Heavyweight
C) Green model
D) Extended length