please help and hurry

The static budget, at the beginning of the month, for Vintage Wine Company follows Static budget: Sales volume: 2,000 units; Sales price: $50 per unit Variable costs: $14 per unit; Fixed costs: $25,200 per month Operating income: $46,800 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,900 units; Sales price: $58.00 per unit Variable costs: $16.00 per unit; Fixed costs: $34,700 per month Operating income: $45,100 C.alculate the flexihle hudnet variance for variable costs A. $3,800U B. $1,900U C. $26,600F D. $30,400U