contribution margin in A. $240 per unit B. $70 per unit C. $100 per unit D. $170 per unit The static budget, at the beginning of the month, for Vintage Wine Company follows: Slatic budget Sales volume: 2,000 units, Sales price: $50.00 per unit Variable costs: $12.00 per unit, Fbed costs: $25,000 per month Operating income: 551,000 Actual results, at the end of the month, follows: Achual results: Sales volume: 1,900 units; Sales price: $59.00 per unit Variable costs: $16.00 per unit; Fbced costs: $33,700 per month Operating income: $18,000 Calculate the flexible budget variance for variable costs. A. $800U B. $22,800F C. 57,600U D. $30,400U