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

The static budget,at the beginning of the month,for Wadsworth Company follows: Static budget:
Sales volume: 2000 units; Sales price: $50.00 per unit
Variable costs: $14.00 per unit; Fixed costs: $25,100 per month
Operating income: $46,900
Actual results,at the end of the month,follows:
Actual results:
Sales volume: 1900 units; Sales price: $58.00 per unit
Variable costs: $16.5 per unit; Fixed costs: $34,000 per month
Operating income: $44,850
Calculate the flexible budget variance for operating income.

A) $3600 U
B) $3600 F
C) $1550 F
D) $15,200 F