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The static​ budget, at the beginning of the​ month, for Steak Frites Company​ follows:
Static​ budget:
Sales​ volume:

1 comma 1001,100
​units; Sales​ price:
$ 70$70
per unit
Variable​ costs:
$ 32$32
per​ unit; Fixed​ costs:
$ 38 comma 000$38,000
per month
Operating​ income: $ 3 comma 800$3,800
Actual​ results, at the end of the​ month, follows:
Actual​ results:
Sales​ volume:
990990
units; Sales​ price:
$ 74$74
per unit
Variable​ costs:
$ 36$36
per​ unit; Fixed​ costs:
$ 37 comma 000$37,000
per month
Operating​ income: $ 620$620
Calculate the sales volume variance for revenue.
A. $ 3 comma 960 F B. $ 1 comma 000 U C. $ 7 comma 700 U D. $ 4 comma 180 U