The static budget, at the beginning of the month, for Beacon Banner Company follows:
Static budget:
Sales volume: 1100 units; Sales price: $70.00 per unit
Variable costs: $33.00 per unit; Fixed costs: $37,800 per month
Operating income: $2900
Actual results, at the end of the month, follows:
Actual results:
Sales volume: 995 units; Sales price: $75.00 per unit
Variable costs: $35.00 per unit; Fixed costs: $35,000 per month
Operating income: $4800
Calculate the sales volume variance for revenue.
Select one:
A. $7350 U
B. $4975 F
C. $2800 U
D. $3885 U