The Carolina Rubber Products Company completed the flexible budget analysis for the second quarter, which is given below.

	Actual Results	Flexible Budget Variance		Flexible Budget	Sales Volume Variance		Static Budget
Units	12,880	0		12,880	980	F	11,900
Sales Revenue	$62,730	$1,330	U	$64,060	$4,000	F	$60,060
Variable Costs	27,610	630	U	26,980	$1,710	U	25,270
Contribution Margin	$35,120	$1,960	U	$37,080	$2,290	F	$34,790
Fixed Costs	34,270	260	U	34,010	$0		34,010
Operating Income/(Loss)	$850	$2,220	U	$3,070	$2,290	F	$780

Which of the following would be a correct analysis of the sales volume variance for sales revenue?

A.

increase in fixed costs

B.

increase in sales volume

C.

increase in variable cost per unit

D.

increase in sales price per unit