The Static Budget,at the Beginning of the Month,for Onyx Décor $\$ 70.00$

The static budget,at the beginning of the month,for Onyx Décor Company,follows: Static budget:
Sales volume: 1,000 units; Sales price: $\$ 70.00$ per unit
Variable costs: $\$ 32.00$ per unit; Fixed costs: $\$ 37,900$ per month
Operating income: $\$ 100$

Actual results, at the end of the month, follows:

Actual results:
Sales volume: 970 units; Sales price: $\$ 74.00$ per unit
Variable costs: $\$ 35.00$ per unit; Fixed costs: $\$ 34,400$ per month
Operating income: $\$ 3,430$
Calculate the flexible budget variance for sales revenue.

A) $4,470 U
B) $4,470 F
C) $3,880 U
D) $3,880 F